AICPA SOC 3
Management responsibilities and assertion – AICPA SOC 3

AICPA SOC 3 M-2: Specify principal commitments and requirements

Management identifies the principal commitments it makes to user entities (for example in contracts and published service descriptions) and the requirements the system must meet in order to run (below, commitments and requirements), because the effectiveness of controls is judged against achieving them (Guide 2.191, 4.121).

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