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) 320.18: AT-C 320.18 Assessing the Suitability of the Criteria

Management's assertion must cover each criterion management applied when judging whether the description is fair, whether control design is suitable and, for a type 2 engagement, whether they operated effectively.

Maintained by Gerard BlokdykControl text last updated

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