AICPA SOC 3
Elements of the service auditor's SOC 3 report (AT-C 205 .63) – AICPA SOC 3

AICPA SOC 3 R-63j: Report element: Inherent limitations

What does R-63j require?

The report describes significant inherent limitations: any system of internal control can fail through human error or circumvention, controls may not always operate effectively, and projecting conclusions to future periods is risky because conditions or compliance may change. (AT-C 205 .63, Guide Table 4-5)

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