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 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 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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