About Isaac Clarke (PARTNER | CPA, CISA, CISSP)

Isaac Clarke is a partner at Linford & Co., LLP. He began his career with Ernst & Young in 2003 where he developed his audit expertise over a number of years. Isaac specializes in and has conducted numerous SOC 1 and SOC 2 examinations for a variety of companies—from startups to Fortune 100 companies. Isaac enjoys helping his clients understand and simplify their compliance activities. He is attentive to his clients’ needs and works meticulously to ensure that each examination and report meets professional standards.


Establishing an Effective Internal Control Environment

Organizations flourish when they establish environments that foster the efficient execution of operations. Internal controls should help organizations deliver value to their stakeholders and achieve their strategic objectives while aligning with industry best practices, laws, and regulations to manage risks facing them. What Is the Control Environment of a Company? The Institute of Internal Auditors control environment definition states that the […]

What is the PCAOB?

What is the PCAOB? Auditing Standards & Inspection Reports

The Public Company Accounting Oversight Board (PCAOB) is a regulatory board reporting to the SEC who oversees the audits of public companies. Congress created the PCAOB in 2002 with the Sarbanes-Oxley Act (SOX) in response to a series of accounting scandals, notably Enron and Worldcom, to tighten controls on the auditing industry.

Testing and audit exceptions

Testing & Audit Exceptions

If you are reading this article, chances are that your auditor has told you that you have an audit exception or, even worse, multiple “audit exceptions.” Hearing that phrase strikes fear and panic into the hearts of many. While some of those reactions may be justified, I have found that many suffer more than necessary […]

What is ISO 9000

What Is ISO 9000?

The International Organization for Standardization (ISO) is an independent, non-governmental organization made up of members from the national standards bodies of over 160 countries that set international standards related to products and services.

Understanding an audit letter of representation

Understanding an Audit Letter of Representation (LOR)

This article addresses the what, when, why, and who’s related to letters of representation for audits, specifically SOC audits. What is a Letter of Representation? A letter of representation (a.k.a., representation letter, rep. letter, LOR) in audit services is a form letter from the American Institute of Certified Public Accountants typically prepared by the external […]

Subservice organizations: carve-out audit vs. inclusive audit

Subservice Organizations: Carve-out Audit vs. Inclusive Audit Methods

Service providers often face a common question when determining how best to report on their control environment to clients who use their services—should we use the carve-out audit or the inclusive audit method for subservice providers? As a service auditor, I’ve been asked this question multiple times by different service organizations. The short answer is—it […]

Assessing your risk

Can You Assess & Manage Your Organizational Risk?

Risk management is a basic component of everything we do. Subconsciously, we assess and manage risk with each decision we make—from getting up in the morning to going back to sleep. So, in a way, most of us are already seasoned risk managers. Yet many find organizational risk management to be an overwhelming task. Managing […]