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) 320.21: AT-C 320.21 Obtaining an Understanding of the Service Organization's System and Assessing the Risk of Material Misstatement

What does 320.21 require?

If the service organisation has internal auditors, the auditor's understanding extends to what that function is responsible for, where it sits in the organisation and the work it has done or plans to do concerning the service organisation.

Maintained by Gerard BlokdykControl text last updated

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