what are internal controls

Types of Controls

In the context of performing a System and Organization Control (SOC) audit, questions arise as to what are internal controls and what are the types of internal controls. Auditors often take it for granted that everyone knows and agrees on the definitions of internal controls. We wish it were so. Let’s go over the most […]

The Cloud Security Alliance (CSA) and the AICPA

With all the commerce and other types of transactions and information that traverse the Internet, it is useful that there are organizations such as the CSA, AICPA, and many others, which are focused on serving the public’s interests. And while nothing will ever give complete assurance as to the internal controls for a service organization, SOC audit reports go a long way to providing a level of assurance that is acceptable to most people and organizations.