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) 320.16: AT-C 320.16 Assessing the Suitability of the Criteria

For control design to be suitable, the criteria require as a minimum that management has identified the risks to the control objectives and that the controls described would, when working as intended, give reasonable assurance that the objectives would still be met despite those risks.

Maintained by Gerard BlokdykControl text last updated

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