SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 320: Reporting on an Examination of Controls at a Service Organization – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 320.14: AT-C 320.14 Assessing the Suitability of the Criteria

The auditor judges whether the criteria management relied on were suitable for drafting the description, for evaluating whether the controls are designed well enough to meet the stated control objectives and, in a type 2 report, for evaluating whether they worked effectively across the whole period.

Maintained by Gerard BlokdykControl text last updated

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