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) 320.26: AT-C 320.26 Obtaining Evidence Regarding Management's Description of the Service Organization's System
What does 320.26 require?
Through inquiries combined with other procedures the auditor determines whether the system has been implemented.