About Nicole Hemmer (PARTNER | CISSP, CISA)

Nicole Hemmer started her career in 2000. She is the co-founder of Linford & Co., LLP. Prior to Linford & Co., Nicole worked for Ernst & Young in Indianapolis, Chicago, and Denver. She specializes in SOC examinations and royalty audits and loves the travel and challenge that comes with clients across all industries. Nicole loves working with her clients to help them through examinations for the first time and then working together closely after that to have successful audits.

ALL ARTICLES BY Nicole Hemmer (PARTNER | CISSP, CISA):
Audit Sampling in SOC examinations

Audit Sampling in SOC Examinations

In completing SOC 1 and SOC 2 examinations (and most other types of audits), there is testing involved to determine the operating effectiveness of controls. There are different types of tests that can be applied to testing controls (for more information on the five types of tests refer to our article, Five Types of Testing Methods […]

soc 1 vs soc 2

SOC 1 vs. SOC 2 – What is the Difference and How do you Know What you Need?

Many of our clients and prospects get asked for a “SOC report” without any further clarification. Also, many get asked for a SOC 1 and a SOC 2… so how do they know what they need? Do they need both? Just one? We get these questions all the time, and with a quick conversation, we […]

Confidentiality trust services criteria

Confidentiality Trust Services Criteria in a SOC 2

The available Trust Services Criteria (TSC) as defined by the American Institute of Certified Public Accountants (AICPA) that are options to be included in a SOC 2 audit are the following: Security (also known as common criteria). Information and systems are protected against unauthorized access, unauthorized disclosure of information, and damage to systems that could […]

Availability Trust Services Criteria in a SOC 2 Audit

The available Trust Services Criteria (TSC) as defined by the American Institute of Certified Public Accountants (AICPA) that can be included in a SOC 2 audit are the following: Security. Information and systems are protected against unauthorized access, unauthorized disclosure of information, and damage to systems that could compromise the availability, integrity, confidentiality, and privacy […]

How long does a SOC examination take?

How Long Does a SOC Examination Take?

We are frequently asked how long it takes to complete a SOC examination. Unfortunately there is not an answer that fits for every examination because every service organization is different. But, if an organization has controls in place the average time taken for a SOC examination is typically one to three months for Type I reports, and six to 12 months for Type II reports. If controls are not in place, the examination can take longer.