SOC 1 (SSAE 18 / ISAE 3402) C.3: SOC 1 C.3 Controls implemented and, in a type 2 report, operating effectively throughout the period

The described controls are in operation, which the auditor confirms through inquiry combined with observation, inspection or reperformance; in a type 2 report each control that achieves an objective is tested for the whole period and must have been applied consistently as designed, with manual controls performed by people with the appropriate competence and authority; prior-period evidence gives no reduction in testing.