SSAE 16, The New Standard: Historical Context
Historical context for the move from SAS 70 to SSAE 16, with a correction distinguishing later attestation changes from SOC 1 scope.
Month: November 2022
SOC 1 Report
Understand when SOC 1 addresses a customer’s financial-reporting needs and which scope, date or period to check.
SOC 1 vs SOC 2: Which Report Do Customers Need?
Compare SOC 1 financial-reporting controls with SOC 2 Trust Services concerns, then choose scope, report type and timing based on customer needs.
Firewall Controls in SOC 1 and SOC 2: A Practical Example
See how a firewall control can connect risks, approved rules, monitoring and evidence without treating one technology as a universal SOC requirement.
SSAE 16 Type I Reports: Historical Background
Historical context for SSAE 16 Type I reporting, with the current distinction between a specified-date Type 1 examination and Type 2 period coverage.
SOC Audit Evidence: What Management Needs to Provide
Prepare relevant SOC evidence, coordinate personnel access and handle sensitive records without mistaking the report for a pass/fail scorecard.
SSAE 16 vs ISAE 3402: Historical Discussion of Intentional Acts
Why historical wording differences about intentional acts do not establish that ISAE 3402 reports lack consequences or are inherently less trustworthy.
SOC Reporting Terminology: Criteria and Controls
Understand the difference between an evaluation benchmark, a control activity and the evidence that shows the activity occurred.
Controls at a Service Organization: Policy and Evidence
A written policy describes intended work; operating evidence helps show whether the relevant activity was actually performed.
The Carve-out Method: Scope and Supplier Responsibilities
Understand what the carve-out method excludes from a SOC examination and why supplier oversight still matters.
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SSAE 22: Review Engagements, Not a Replacement for SOC 1 or SOC 2
Understand what SSAE 22 changed in limited-assurance reviews and why it is not a wholesale replacement of SOC 1 or SOC 2 examination requirements.
When Do Third-Party Risk Tools Actually Help?
Choose tools for demonstrated workflow problems, and keep the service-specific risk decision with an accountable person.
Web application and API penetration testing: defining the right scope
Define web application and API assessment scope by architecture, user roles, customer separation, business workflows and verification evidence.
Which Vendors Need the Most Oversight?
Prioritize the service by its consequences, access and replaceability. Use risk tiers to direct work, not to hide judgment behind a score.
Controls at a Service Organization: Policy and Evidence
A written policy describes intended work; operating evidence helps show whether the relevant activity was actually performed.
SOC 1 Type 1 Report: Scope and Background
Understand what a SOC 1 Type 1 report addresses at a specified date, how it differs from Type 2, and what management prepares.