What are user control considerations (UCC’s)?
In order for a service organization to operate effectively, there are certain controls that the user organization must have in place. These controls are referred to as user control considerations (UCC’s) in the service auditor’s report. The user auditor should understand whether the UCCs are implemented and operating effectively at the user organization.
Back To All Questions
You might also be interested in...
-
What is a service organization control (SOC) report?
A service organization control report is intended to build trust and confidence for user organizations that rely on service organizations. Basically, a service organization provides services to a user company, and the SOC report is prepared by a firm to make sure that the service organization has proper controls around their processes. There are two...
-
What is a type I service organization control report?
In a type I service organization control (SOC) report, the service auditor will only report on the design and implementation of the service organization’s system of internal controls. There will not be any assessment performed on the operating effectiveness of the internal controls as that is covered in a type II SOC report. A type...
-
What is a type II service organization control report?
In a type II service organization control (SOC) report, the service auditor will report on the design, implementation and operating effectiveness of the service organizations internal control framework. This is different from a type I report, which only covers the design and implementation, and not the operating effectiveness. A user auditor can only use a...
What is a service organization control (SOC) report?
A service organization control report is intended to build trust and confidence for user organizations that rely on service organizations. Basically, a service organization provides services to a user company, and the SOC report is prepared by a firm to make sure that the service organization has proper controls around their processes. There are two...
What is a type I service organization control report?
In a type I service organization control (SOC) report, the service auditor will only report on the design and implementation of the service organization’s system of internal controls. There will not be any assessment performed on the operating effectiveness of the internal controls as that is covered in a type II SOC report. A type...
What is a type II service organization control report?
In a type II service organization control (SOC) report, the service auditor will report on the design, implementation and operating effectiveness of the service organizations internal control framework. This is different from a type I report, which only covers the design and implementation, and not the operating effectiveness. A user auditor can only use a...
