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) 320.31: AT-C 320.31 Obtaining Evidence Regarding the Operating Effectiveness of Controls

What does 320.31 require?

Tests of controls combine inquiry with inspection, observation or reperformance to learn how, how consistently and by whom or what the control was applied, establish whether the tested controls depend on other controls whose effectiveness must then be evidenced, and use an effective method of selecting the items to test.

Maintained by Gerard BlokdykControl text last updated

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