Back to Frameworks
SSAE 18 - Attestation Standards (SOC Reporting)
International
v2017 (Effective 2017)
20 domains
67 controls
Statement on Standards for Attestation Engagements No. 18 (SSAE 18) provides the framework for SOC (System and Organization Controls) reporting engagements. It governs SOC 1 (internal controls over financial reporting), SOC 2 (Trust Services Criteria: security, availability, processing integrity, confidentiality, privacy), and SOC 3 reports. Published by the AICPA, it is the standard used by auditors worldwide for service organization control assessments.
Unverified
Framework summaries on this platform are AI-assisted interpretations for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.
Framework Domains (20)
AUP
1 controls
| Code | Title |
|---|---|
| SSAE-04 | Agreed-Upon Procedures (AT-C 215) |
Acceptance
1 controls
| Code | Title |
|---|---|
| SSAE-08 | Preconditions for Attestation Engagement |
Documentation
1 controls
| Code | Title |
|---|---|
| SSAE-17 | Engagement Documentation |
Ethics
1 controls
| Code | Title |
|---|---|
| SSAE-09 | Independence and Ethics |
Evidence
1 controls
| Code | Title |
|---|---|
| SSAE-12 | Written Representations |
Examination
1 controls
| Code | Title |
|---|---|
| SSAE-02 | Examination Engagements (AT-C 205) |
General Standards
1 controls
| Code | Title |
|---|---|
| SSAE-01 | Common Attestation Concepts (AT-C 105) |
Planning
2 controls
| Code | Title |
|---|---|
| SSAE-10 | Engagement Risk Assessment |
| SSAE-11 | Materiality in Attestation |
Quality
1 controls
| Code | Title |
|---|---|
| SSAE-18 | Quality Management at Firm and Engagement Level |
Reporting
3 controls
| Code | Title |
|---|---|
| SSAE-13 | Other Information in Reports |
| SSAE-19 | Modifications to the Standard Report |
| SSAE-20 | Use by Specified Parties and Restricted Distribution |
Review
1 controls
| Code | Title |
|---|---|
| SSAE-03 | Review Engagements (AT-C 210) |
SOC 1
1 controls
| Code | Title |
|---|---|
| SSAE-05 | SOC 1 Engagements (AT-C 320) |
SOC 1 - Internal Controls over Financial Reporting
6 controls
Controls at a service organization relevant to user entities' internal control over financial reporting (ICFR)
| Code | Title |
|---|---|
| SSAE18-SOC1-01 | Control Environment |
| SSAE18-SOC1-02 | Risk Assessment |
| SSAE18-SOC1-03 | Information and Communication |
| SSAE18-SOC1-04 | Monitoring Activities |
| SSAE18-SOC1-05 | Control Activities for Financial Processing |
| SSAE18-SOC1-06 | Transaction Processing Controls |
SOC 2
1 controls
| Code | Title |
|---|---|
| SSAE-06 | SOC 2 Engagements (AT-C 205 with TSC) |
SOC 2 - Additional Trust Services Categories
10 controls
Availability, Processing Integrity, Confidentiality, and Privacy criteria
| Code | Title |
|---|---|
| SSAE18-A1.1 | A1.1 - Availability Commitments and Requirements |
| SSAE18-A1.2 | A1.2 - Environmental Protections and Recovery |
| SSAE18-A1.3 | A1.3 - Recovery Plan Testing |
| SSAE18-C1.1 | C1.1 - Confidential Information Identification |
| SSAE18-C1.2 | C1.2 - Confidential Information Disposal |
| SSAE18-P1.1 | P1.1 - Privacy Notice |
| SSAE18-P1.2 | P1.2 - Choice and Consent |
| SSAE18-PI1.1 | PI1.1 - Processing Integrity Definition |
| SSAE18-PI1.2 | PI1.2 - System Processing Completeness and Accuracy |
| SSAE18-PI1.3 | PI1.3 - Processing Error Handling |
SOC 2 - Logical and Physical Access Controls
11 controls
Trust Services Criteria for logical and physical access, system operations, and change management
| Code | Title |
|---|---|
| SSAE18-CC5.1 | CC5.1 - COSO Principle 10: Control Activity Selection |
| SSAE18-CC5.2 | CC5.2 - COSO Principle 11: Technology General Controls |
| SSAE18-CC5.3 | CC5.3 - COSO Principle 12: Control Activity Policies |
| SSAE18-CC6.1 | CC6.1 - Logical Access Security Software |
| SSAE18-CC6.2 | CC6.2 - New User Registration and Authorization |
| SSAE18-CC6.3 | CC6.3 - Access Removal |
| SSAE18-CC6.4 | CC6.4 - Physical Access Restrictions |
| SSAE18-CC6.5 | CC6.5 - Logical Access to Protected Assets |
| SSAE18-CC6.6 | CC6.6 - External Threats and Security Measures |
| SSAE18-CC6.7 | CC6.7 - Data Transmission Restrictions |
| SSAE18-CC6.8 | CC6.8 - Unauthorized Software Prevention |
SOC 2 - Security (Common Criteria)
12 controls
Security criteria applicable to all SOC 2 engagements - the common criteria baseline
| Code | Title |
|---|---|
| SSAE18-CC1.1 | CC1.1 - COSO Principle 1: Integrity and Ethical Values |
| SSAE18-CC1.2 | CC1.2 - COSO Principle 2: Board Independence and Oversight |
| SSAE18-CC1.3 | CC1.3 - COSO Principle 3: Management Structure and Authority |
| SSAE18-CC1.4 | CC1.4 - COSO Principle 4: Commitment to Competence |
| SSAE18-CC1.5 | CC1.5 - COSO Principle 5: Accountability |
| SSAE18-CC2.1 | CC2.1 - COSO Principle 13: Quality Information |
| SSAE18-CC2.2 | CC2.2 - COSO Principle 14: Internal Communication |
| SSAE18-CC2.3 | CC2.3 - COSO Principle 15: External Communication |
| SSAE18-CC3.1 | CC3.1 - COSO Principle 6: Risk Identification |
| SSAE18-CC3.2 | CC3.2 - COSO Principle 7: Risk Analysis |
| SSAE18-CC3.3 | CC3.3 - COSO Principle 8: Fraud Risk Assessment |
| SSAE18-CC3.4 | CC3.4 - COSO Principle 9: Change Management |
SOC 2 - System Operations and Change Management
8 controls
System operations monitoring, incident management, and change management controls
| Code | Title |
|---|---|
| SSAE18-CC7.1 | CC7.1 - Infrastructure and Software Monitoring |
| SSAE18-CC7.2 | CC7.2 - Anomaly Monitoring in Operations |
| SSAE18-CC7.3 | CC7.3 - Security Event Evaluation |
| SSAE18-CC7.4 | CC7.4 - Incident Response |
| SSAE18-CC7.5 | CC7.5 - Incident Recovery |
| SSAE18-CC8.1 | CC8.1 - Infrastructure and Software Change Management |
| SSAE18-CC9.1 | CC9.1 - Risk Mitigation Activities |
| SSAE18-CC9.2 | CC9.2 - Vendor and Business Partner Risk Management |
SOC 3
1 controls
| Code | Title |
|---|---|
| SSAE-07 | SOC 3 General Use Reports |
Specialised
3 controls
| Code | Title |
|---|---|
| SSAE-14 | Reporting on Pro Forma Financial Information (AT-C 310) |
| SSAE-15 | Reporting on Compliance (AT-C 315) |
| SSAE-16 | Examinations of Prospective Financial Information (AT-C 305) |
Your Compliance Coverage
If you comply with SSAE 18 - Attestation Standards (SOC Reporting), you already cover:
Azure Security Benchmark
21%
14 controls mapped
Compare →NIST Cybersecurity Framework 2.0
19%
13 controls mapped
Compare →NIST SP 800-53 Rev 5
19%
13 controls mapped
Compare →+ 151 more: SOC 2 (19%), NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements (18%)
See all 154 mapped frameworks ↓Maps to 154 other frameworks
67 total controls
Azure Security Benchmark
14 source controls mapped|9 target controls covered
21%
NIST Cybersecurity Framework 2.0
13 source controls mapped|18 target controls covered
19%
NIST SP 800-53 Rev 5
13 source controls mapped|22 target controls covered
19%
SOC 2
13 source controls mapped|13 target controls covered
19%
NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements
12 source controls mapped|11 target controls covered
18%
ISO 27018
12 source controls mapped|8 target controls covered
18%
NIST SP 800-190
12 source controls mapped|8 target controls covered
18%
AWS Well-Architected Security Pillar
12 source controls mapped|8 target controls covered
18%
ISO 27017
12 source controls mapped|8 target controls covered
18%
API 1164
10 source controls mapped|7 target controls covered
15%
NIST SP 1800-32
10 source controls mapped|7 target controls covered
15%
IEC 62443
10 source controls mapped|7 target controls covered
15%
ISO 27019
10 source controls mapped|7 target controls covered
15%
Annex 11 to EU GMP - Computerised Systems
9 source controls mapped|5 target controls covered
13%
ASIS SPC.1-2009 - Organizational Resilience Standard
9 source controls mapped|6 target controls covered
13%
NIST AI Risk Management Framework (AI RMF 1.0)
9 source controls mapped|11 target controls covered
13%
ISO/IEC 27031:2011
9 source controls mapped|6 target controls covered
13%
BSI IT-Grundschutz
9 source controls mapped|10 target controls covered
13%
ISO/IEC 23894:2023
8 source controls mapped|11 target controls covered
12%
UK GDPR (UK General Data Protection Regulation)
8 source controls mapped|3 target controls covered
12%
APRA CPS 230 Operational Risk Management
8 source controls mapped|7 target controls covered
12%
ISO/IEC 27557:2022 - Organisational Privacy Risk Management
8 source controls mapped|9 target controls covered
12%
AWWA Cybersecurity Guidance for the Water Sector (American Water Works Association)
8 source controls mapped|6 target controls covered
12%
SANS Incident Handler's Handbook and PICERL Methodology
8 source controls mapped|7 target controls covered
12%
Barbados Data Protection Act 2019
8 source controls mapped|5 target controls covered
12%
AICPA Privacy Management Framework (PMF)
8 source controls mapped|7 target controls covered
12%
DAMA-DMBOK2 - Data Management Body of Knowledge (2nd Edition)
8 source controls mapped|5 target controls covered
12%
NIST SP 800-171A - Assessing Security Requirements for Controlled Unclassified Information (CUI)
8 source controls mapped|12 target controls covered
12%
ISO/IEC 27400:2022
8 source controls mapped|8 target controls covered
12%
ISO/IEC 27011:2024
8 source controls mapped|8 target controls covered
12%
FTC GLBA Safeguards Rule (16 CFR Part 314)
8 source controls mapped|4 target controls covered
12%
Virginia CDPA
7 source controls mapped|2 target controls covered
10%
Uruguay DPL
7 source controls mapped|3 target controls covered
10%
UK AI Regulation Framework
7 source controls mapped|3 target controls covered
10%
Texas Data Privacy Act
7 source controls mapped|2 target controls covered
10%
Taiwan PDPA
7 source controls mapped|2 target controls covered
10%
Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)
7 source controls mapped|3 target controls covered
10%
ISO/IEC 29134:2023
7 source controls mapped|6 target controls covered
10%
ISO/IEC 27014:2020
7 source controls mapped|4 target controls covered
10%
Bahrain PDPL
7 source controls mapped|6 target controls covered
10%
ISO 26262:2018 - Functional Safety for Road Vehicles
7 source controls mapped|3 target controls covered
10%
NFPA 1600 - Standard on Continuity, Emergency, and Crisis Management
7 source controls mapped|4 target controls covered
10%
APPI
7 source controls mapped|6 target controls covered
10%
ISO/SAE 21434
7 source controls mapped|5 target controls covered
10%
ASD Strategies to Mitigate Cyber Security Incidents
7 source controls mapped|8 target controls covered
10%
ISO 27043
7 source controls mapped|5 target controls covered
10%
FFIEC IT Examination Handbook
7 source controls mapped|10 target controls covered
10%
APRA CPS 234
7 source controls mapped|11 target controls covered
10%
PCI PIN Security
7 source controls mapped|11 target controls covered
10%
PCI SSF
7 source controls mapped|10 target controls covered
10%
PCI P2PE
7 source controls mapped|10 target controls covered
10%
ISO 19011
6 source controls mapped|5 target controls covered
9%
Authorised Economic Operator (AEO) Programmes - Global Standards
6 source controls mapped|3 target controls covered
9%
ISO/IEC 29147:2018
6 source controls mapped|7 target controls covered
9%
AS9100D - Aerospace Quality Management System
6 source controls mapped|5 target controls covered
9%
ISO/IEC 27003:2017
6 source controls mapped|5 target controls covered
9%
EASA Part-IS - Information Security in Aviation
6 source controls mapped|8 target controls covered
9%
FFIEC Cybersecurity Assessment Tool (CAT)
6 source controls mapped|6 target controls covered
9%
ISO/IEC 23837 - Security Requirements for Quantum Key Distribution
6 source controls mapped|4 target controls covered
9%
ISO/IEC 38500:2024 - Governance of IT
6 source controls mapped|6 target controls covered
9%
ISO 22320:2018
6 source controls mapped|7 target controls covered
9%
COSO Internal Control - Integrated Framework (2013)
5 source controls mapped|4 target controls covered
7%
UK FCA/PRA Operational Resilience Framework
5 source controls mapped|3 target controls covered
7%
ISO 41001:2018 - Facility Management Systems
5 source controls mapped|4 target controls covered
7%
ISO 39001:2012 - Road Traffic Safety Management
5 source controls mapped|4 target controls covered
7%
ISO 22313:2020 - Guidance on Business Continuity Management Systems
5 source controls mapped|4 target controls covered
7%
AML/CTF Act 2006 (Australia)
5 source controls mapped|3 target controls covered
7%
ISO 13485
5 source controls mapped|4 target controls covered
7%
FedRAMP High
5 source controls mapped|2 target controls covered
7%
NIST SP 800-53 Revision 5.1 HIGH
5 source controls mapped|2 target controls covered
7%
FedRAMP Moderate
5 source controls mapped|2 target controls covered
7%
NIST SP 800-53 Rev 5 MODERATE
5 source controls mapped|2 target controls covered
7%
NIST SP 800-53 Rev 5 LOW
5 source controls mapped|2 target controls covered
7%
ISO 27799
5 source controls mapped|3 target controls covered
7%
GDPR
5 source controls mapped|4 target controls covered
7%
FBI CJIS Security Policy
5 source controls mapped|3 target controls covered
7%
ISO 15189:2022 - Medical Laboratories Requirements for Quality and Competence
5 source controls mapped|8 target controls covered
7%
IEC 62351 - Power Systems Communication Security
5 source controls mapped|4 target controls covered
7%
Trinidad and Tobago Data Protection Act 2011
5 source controls mapped|5 target controls covered
7%
Tanzania Personal Data Protection Act (Draft)
5 source controls mapped|4 target controls covered
7%
Florida Digital Bill of Rights (FDBR)
5 source controls mapped|3 target controls covered
7%
Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)
5 source controls mapped|6 target controls covered
7%
Illinois Biometric Information Privacy Act (BIPA)
5 source controls mapped|4 target controls covered
7%
ITIL 4
5 source controls mapped|3 target controls covered
7%
ISO 20000-1
5 source controls mapped|3 target controls covered
7%
IEC 62304:2015 Medical Device Software Lifecycle Processes
5 source controls mapped|8 target controls covered
7%
ISO 28001:2007 Supply Chain Security Management
5 source controls mapped|4 target controls covered
7%
ISO 31000:2018
4 source controls mapped|3 target controls covered
6%
ICAO Annex 17 - Aviation Security (AVSEC)
4 source controls mapped|2 target controls covered
6%
APRA SPS 220 Risk Management (Superannuation)
4 source controls mapped|4 target controls covered
6%
ISO 31000
4 source controls mapped|6 target controls covered
6%
ISO 27005
4 source controls mapped|6 target controls covered
6%
AS9100D:2016 - Quality Management Systems for Aviation, Space, and Defence
4 source controls mapped|3 target controls covered
6%
ISO 22739:2024 - Blockchain and Distributed Ledger Technologies Vocabulary
4 source controls mapped|5 target controls covered
6%
CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0
4 source controls mapped|5 target controls covered
6%
ISO 19650 - Organisation and Digitisation of Information about Buildings and Civil Engineering Works (BIM)
4 source controls mapped|4 target controls covered
6%
ISO/IEC 27006:2024
4 source controls mapped|4 target controls covered
6%
ISO/IEC 17025:2017 - General Requirements for Testing and Calibration Laboratories
4 source controls mapped|4 target controls covered
6%
ITU-T X.805 - Security Architecture for End-to-End Communications
4 source controls mapped|3 target controls covered
6%
ISO/IEC 29100:2024
4 source controls mapped|6 target controls covered
6%
Azerbaijan Law on Personal Data (2010)
4 source controls mapped|4 target controls covered
6%
Albania Law on Protection of Personal Data (Law No. 9887, 2008, amended 2014)
4 source controls mapped|3 target controls covered
6%
NIST SP 800-124 Revision 2 - Guidelines for Managing the Security of Mobile Devices
4 source controls mapped|5 target controls covered
6%
UNESCO Recommendation on the Ethics of AI
3 source controls mapped|1 target controls covered
4%
ISO 45001
3 source controls mapped|1 target controls covered
4%
ISO 22000
3 source controls mapped|1 target controls covered
4%
TISAX - Trusted Information Security Assessment Exchange
3 source controls mapped|2 target controls covered
4%
Armenia Law on Protection of Personal Data (2015)
3 source controls mapped|4 target controls covered
4%
MARS-E - Minimum Acceptable Risk Standards for Exchanges
3 source controls mapped|2 target controls covered
4%
ISO 22318
3 source controls mapped|2 target controls covered
4%
ISO 22317
3 source controls mapped|2 target controls covered
4%
ISO 22316
3 source controls mapped|2 target controls covered
4%
COBIT 2019
3 source controls mapped|2 target controls covered
4%
ISO/IEC 27007:2020
3 source controls mapped|2 target controls covered
4%
ISO/IEC 25012:2008 - Data Quality Model
3 source controls mapped|3 target controls covered
4%
WCAG 2.2
3 source controls mapped|1 target controls covered
4%
IEC 60601-1 - Medical Electrical Equipment Safety
3 source controls mapped|4 target controls covered
4%
ISO 37000:2021 - Governance of Organizations
3 source controls mapped|4 target controls covered
4%
21 CFR Part 58 - Good Laboratory Practice (GLP)
3 source controls mapped|3 target controls covered
4%
ISO/IEC 30111:2019
3 source controls mapped|6 target controls covered
4%
IAIS Insurance Core Principles (ICPs)
3 source controls mapped|3 target controls covered
4%
ISO/IEC 29115:2023 - Entity Authentication Assurance Framework
3 source controls mapped|4 target controls covered
4%
ISO 20400:2017 - Sustainable Procurement
3 source controls mapped|3 target controls covered
4%
ISO/IEC 27010:2015
3 source controls mapped|2 target controls covered
4%
3GPP 5G Security Architecture (TS 33.501)
2 source controls mapped|3 target controls covered
3%
Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)
2 source controls mapped|1 target controls covered
3%
Australian Privacy Principles (APPs)
2 source controls mapped|3 target controls covered
3%
BS 65000:2014 - Guidance on Organizational Resilience
2 source controls mapped|3 target controls covered
3%
ISO 8000 - Data Quality
2 source controls mapped|2 target controls covered
3%
NATO STANAG 4774 (Confidentiality Metadata Labels) and STANAG 4778 (Metadata Binding)
2 source controls mapped|2 target controls covered
3%
ISO 56002
2 source controls mapped|4 target controls covered
3%
ISO 37002:2021 - Whistleblowing Management Systems
2 source controls mapped|3 target controls covered
3%
BRCGS Global Standard for Food Safety Issue 9
2 source controls mapped|3 target controls covered
3%
Automotive SPICE (ASPICE) v4.0 - Process Assessment Model
2 source controls mapped|2 target controls covered
3%
ISO/IEC 27004:2016
2 source controls mapped|3 target controls covered
3%
ISO/IEC 27050 - Electronic Discovery (Parts 1-4)
2 source controls mapped|1 target controls covered
3%
Nebraska Data Privacy Act
2 source controls mapped|2 target controls covered
3%
ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)
2 source controls mapped|1 target controls covered
3%
21 CFR Part 211 - Current Good Manufacturing Practice
2 source controls mapped|1 target controls covered
3%
Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)
2 source controls mapped|1 target controls covered
3%
ISO 30401
2 source controls mapped|1 target controls covered
3%
ISO 55001
2 source controls mapped|1 target controls covered
3%
ISO 37301
2 source controls mapped|1 target controls covered
3%
ISO 9001
2 source controls mapped|1 target controls covered
3%
ISO 37001
2 source controls mapped|1 target controls covered
3%
Nevada Gaming Control Board Cybersecurity Requirements
2 source controls mapped|1 target controls covered
3%
NIST SP 800-171
2 source controls mapped|1 target controls covered
3%
Canada ITSG-33 - IT Security Risk Management
2 source controls mapped|1 target controls covered
3%
ISO 27002:2022
1 source controls mapped|1 target controls covered
1%
ISO/IEC 42001:2023
1 source controls mapped|1 target controls covered
1%
ISO 22301:2019
1 source controls mapped|2 target controls covered
1%
Space ISAC (Information Sharing and Analysis Center) - Threat Framework
1 source controls mapped|1 target controls covered
1%
Bank Secrecy Act / Anti-Money Laundering (BSA/AML)
1 source controls mapped|1 target controls covered
1%
Aged Care Quality Standards (Australia)
1 source controls mapped|1 target controls covered
1%
Frequently Asked Questions
What is SSAE 18 - Attestation Standards (SOC Reporting)?
SSAE 18 - Attestation Standards (SOC Reporting) is a compliance framework from International with 20 domains and 67 controls. Statement on Standards for Attestation Engagements No. 18 (SSAE 18) provides the framework for SOC (System and Organization Controls) reporting engagements. It governs SOC 1 (internal controls over financial reporting), SOC 2 (Trust Services Criteria: security, availability, processing integrity, confidentiality, privacy), and SOC 3 reports. Published by the AICPA, it is the standard used by auditors worldwide for service organization control assessments. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does SSAE 18 - Attestation Standards (SOC Reporting) have?
SSAE 18 - Attestation Standards (SOC Reporting) has 67 controls organised across 20 domains. The largest domains are SOC 2 - Security (Common Criteria) (12 controls), SOC 2 - Logical and Physical Access Controls (11 controls), SOC 2 - Additional Trust Services Categories (10 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does SSAE 18 - Attestation Standards (SOC Reporting) map to?
SSAE 18 - Attestation Standards (SOC Reporting) maps to 154 other compliance frameworks. The top mapping partners are Azure Security Benchmark (21% coverage), NIST Cybersecurity Framework 2.0 (19% coverage), NIST SP 800-53 Rev 5 (19% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with SSAE 18 - Attestation Standards (SOC Reporting) compliance?
Start your SSAE 18 - Attestation Standards (SOC Reporting) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about SSAE 18 - Attestation Standards (SOC Reporting) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 67 controls and track your progress.
Start Your Compliance Journey
Create a free account to run self-assessments, get AI advisory, and track your compliance progress across 718 frameworks.
Get Started Free →Free forever — no credit card required