Ssae 18 Control Objectives List
Moving to ssae 18.
Ssae 18 control objectives list. Control objectives address the risks that controls are intended to mitigate. Are necessary to achieve the control objectives stated in management s description of the system when the carve out method of reporting has been used. A clearer view of attestation standards for service organizations 1. The aicpa s control objective definition provided in ssae 18 is the aim or purpose of specified controls at the service organization.
Changes for service organizations themselves revision what service organizations need to do differently csocs a complementary subservice organization control csoc is a control that management assumes will be implemented by their subservice organization. Since ssae 18 has effectively replaced ssae 16 and also sas 70 and because the ssae 18 controls and related assertions need to be based on relevant internal control over financial reporting icfr service organizations need to constructively re think their control objectives. Focuses on the impact of ssae 18 on soc 1 examinations and the re codified attestation standards specifically at c section 105 and at c section. Developing soc 1 ssae 18 control objectives that are related to the icfr concept is critical.