SOC for Supply Chain
Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System, 2020
(Sprache: Englisch)
Internal and external forces such as globalization, global interconnectivity, automation, and other technological advancements are making today's supply chains highly sophisticated and complex. For organizations that produce, manufacture or distribute...
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Klappentext zu „SOC for Supply Chain “
Internal and external forces such as globalization, global interconnectivity, automation, and other technological advancements are making today's supply chains highly sophisticated and complex. For organizations that produce, manufacture or distribute products, there's often a high level of interdependence and connectivity with their suppliers and their customers and business partners.Although the interconnectedness of these organizations can be beneficial (increased revenues, expanded market opportunities, and cost reduction), the ability of organizations to meet their goals is often increasingly dependent on events, processes, and controls that are not visible and are often beyond their control - such as a supplier's controls. That's why the demand for transparency in supply chains is now higher than ever before, and why this is the perfect time for you to help organizations assess their supply chain risks, evaluate the system controls within their manufacturing, production, or distribution systems, and communicate their supply chain management efforts to those with whom they do business.
Accountants and financial managers can also increase the credibility of the supply chain information communicated by the organization by providing an opinion on the organization's supply chain efforts. This guide enables the accountant and financial manager to examine and report on the description of a system for manufacturing, producing and distributing goods as well as on the controls within that system using a dynamic, proactive, and agile approach. It will show how to conduct this examination in accordance with the attestation standards. The guide may also be helpful when providing readiness assessments to clients, who are not quite ready for an examination level service and need help to get there.
The guide also includes excerpts from the two distinct, but complementary sets of criteria developed by the AICPA to assist practitioners with SOC for
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Supply Chain engagements: the description criteria and the 2017 trust services criteria.
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Inhaltsverzeichnis zu „SOC for Supply Chain “
1 Introduction and Background .01-.75Introduction .01-.09
Intended Users of a SOC for Supply Chain Report .10-.16
Overview of a SOC for Supply Chain Examination .17-.19
Contents of the SOC for Supply Chain Report .20-.21
Defining the System to Be Examined .22-.34
The Entity's System Objectives and Principal System Objectives .27-.28
Selecting the Trust Services Category or Categories to Be Addressed by the Examination .29-.33
Determining the Time Frame for the Examination .34
Other Engagement Considerations .35-.41
Considerations for Entities That Distribute Products .35-.38
Considerations for Entities That Bundle Services With Their Products .39-.40
Considerations for a Design-Only Examination .41
Matters Not Addressed by a SOC for Supply Chain Examination .42-.43
Criteria for a SOC for Supply Chain Examination .44-.62
Description Criteria .45-.47
Trust Services Criteria .48-.58
Evaluating the Entity's Principal System Objectives .59-.62
The Practitioner's Opinion in a SOC for Supply Chain Examination .63-.65
Other Types of SOC Examinations: SOC Suite of Services .66
Professional Standards .67-.74
Attestation Standards .68-.70
Code of Professional Conduct .71
Quality in the SOC for Supply Chain Examination .72-.74
Definitions .75
2 Accepting and Planning a SOC for Supply Chain Examination .01-.154
Introduction .01-.02
Understanding Entity Management's Responsibilities .03-.10
Entity Management's Responsibilities Prior to Engaging the Practitioner .04-.07
Entity Management's Responsibilities During the Examination .08-.09
Entity Management's Responsibilities During Engagement Completion .10
Responsibilities of the Practitioner .11
Engagement Acceptance and Continuance
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.12-.15
Independence .16-.19
Competence of Engagement Team Members .20-.24
Preconditions of the Engagement .25-.49
Determining the Appropriateness of the Subject Matter .26-.27
Identifying the Components of the System to be Examined .28-.30
Determining the Boundaries of the System Being Examined .31-.38
Determining Whether Entity Management is Likely to Have a Reasonable Basis for Its Assertion .39-.43
Assessing the Suitability and Availability of Criteria .44
Determining Whether the Entity's Principal System Objectives Are Reasonable in the Circumstances .45-.49
Requesting a Written Assertion and Representations From Entity Management .50-.54
Agreeing on the Terms of the Engagement .55-.64
Accepting a Change in the Terms of the Examination .60-.64
Establishing an Overall Examination Strategy for and Planning the Examination .65-.69
Performing Risk Assessment Procedures .70-.106
Obtaining an Understanding of the Description of the Entity's System and Control Effectiveness .71-.83
Assessing the Risks of Material Misstatement .84-.95
Considering Materiality During Planning .96-.106
Considering Entity-Level Controls .107-.111
Understanding the Internal Audit Function .112-.119
Planning to Use the Work of a Practitioner's Specialist .120-.126
Identifying Customer Responsibilities and Complementary Customer Controls .127-.133
Identifying Suppliers and Complementary Supplier Controls .134-.150
Suppliers Whose Controls Are Necessary for the Entity to Achieve Its Principal System Objectives .134-.135
Complementary Supplier Controls .136-.141
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Independence .16-.19
Competence of Engagement Team Members .20-.24
Preconditions of the Engagement .25-.49
Determining the Appropriateness of the Subject Matter .26-.27
Identifying the Components of the System to be Examined .28-.30
Determining the Boundaries of the System Being Examined .31-.38
Determining Whether Entity Management is Likely to Have a Reasonable Basis for Its Assertion .39-.43
Assessing the Suitability and Availability of Criteria .44
Determining Whether the Entity's Principal System Objectives Are Reasonable in the Circumstances .45-.49
Requesting a Written Assertion and Representations From Entity Management .50-.54
Agreeing on the Terms of the Engagement .55-.64
Accepting a Change in the Terms of the Examination .60-.64
Establishing an Overall Examination Strategy for and Planning the Examination .65-.69
Performing Risk Assessment Procedures .70-.106
Obtaining an Understanding of the Description of the Entity's System and Control Effectiveness .71-.83
Assessing the Risks of Material Misstatement .84-.95
Considering Materiality During Planning .96-.106
Considering Entity-Level Controls .107-.111
Understanding the Internal Audit Function .112-.119
Planning to Use the Work of a Practitioner's Specialist .120-.126
Identifying Customer Responsibilities and Complementary Customer Controls .127-.133
Identifying Suppliers and Complementary Supplier Controls .134-.150
Suppliers Whose Controls Are Necessary for the Entity to Achieve Its Principal System Objectives .134-.135
Complementary Supplier Controls .136-.141
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Autoren-Porträt von Aicpa
The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.
Bibliographische Angaben
- Autor: Aicpa
- 2020, 1. Auflage, 368 Seiten, Maße: 16,4 x 22,6 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 1948306956
- ISBN-13: 9781948306959
Sprache:
Englisch
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