Linford & Company celebrates two years
Linford & Company celebrates a successful two years in business.
Read MoreAppropriateness of Control Objectives and Controls
How do you determine whether control objectives and the related control activities are appropriate? Control objectives need to be individually tailored to the activities performed by the service organization. Moreover, they need to address “[a]ll the major aspects of the processing that may be relevant to user auditors…” (AICPA SAS 70 Audit Guide 4.13). Consequently, service organizations...
Read MoreQualified Opinions
What is a qualified opinion and what does it mean? A qualified opinion means that either the internal controls were not designed (Type I or II) or operating (Type II only) effectively for one or more control objectives. Qualified opinions (also known as “dirty opinions” in audit jargon) are actually quite common. Most service organizations that have received a qualified opinion received...
Read MoreSubservice Organizations and the Carve-out or Inclusive Method
What Role Do Subservice Organizations Play in the SAS 70 Audit? By definition, subservice organizations perform at least some function of the service organizations’ outsourcing activities. If the subservices perform functions that are relevant to the user organizations, then the report needs to disclose and describe role that the subservice organization plays. The intersection with the SAS...
Read MoreAbout Linford & Company
We are specialists in the performance of SSAE 16/SOC 1, SOC 2, and royalty audits across technical disciplines. We issue SSAE 16/SOC 1 and SOC 2 reports for a wide variety of service organizations that go to many of the largest user organizations in the world. We also perform royalty audits on some of the largest consumer brands in the world.
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