AICPA SOC 3
Management responsibilities and assertion – AICPA SOC 3

AICPA SOC 3 M-6: Written assertion on control effectiveness throughout the period

Management prepares and includes in the report a written assertion on whether the system's controls were effective (suitably designed and operating) throughout the specified period to give reasonable assurance, judged against the applicable criteria, that the commitments and requirements were met. There is no point-in-time (type 1) form of a SOC 3 (Guide 1.74, 4.120a).

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