Illustrative (eg, example) Control Objectives
Where can one find example control objectives for a SAS 70? One great place to find controls objectives or learn about the wording of control objectives is in Appendix E of the AICPA’s SAS 70 audit guide. In this appendix, you will find control objectives related to information systems (ie, IT general controls), securities custodian, portfolio accountant and some others. There is no...
Read MoreTypes of Controls
What are the different types of internal controls? There are basically four main types of internal controls that service organizations and their service auditors should be concerned with, which are namely: manual controls, IT dependent manual controls, application controls, and IT general controls. Of course there are innumerable variations on the specifics of controls, though these four control...
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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