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) 320.33: AT-C 320.33 Obtaining Evidence Regarding the Operating Effectiveness of Controls

What does 320.33 require?

If deviations stem from fraud committed by service organisation staff, the auditor assesses the risk that the description is misstated, that the controls are poorly designed and, for a type 2 engagement, that they are not working effectively.

Maintained by Gerard BlokdykControl text last updated

Other controls in AT-C 320: Reporting on an Examination of Controls at a Service Organization – SSAE 18 - Attestation Standards (SOC Reporting)

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