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SOC for Supply Chain: Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System, 2020 [Pehme köide]

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  • Formaat: Paperback / softback, 368 pages, kõrgus x laius x paksus: 220x144x32 mm, kaal: 431 g
  • Sari: AICPA
  • Ilmumisaeg: 03-Aug-2020
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1948306956
  • ISBN-13: 9781948306959
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SOC for Supply Chain: Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System, 2020Suurem pilt
  • Formaat: Paperback / softback, 368 pages, kõrgus x laius x paksus: 220x144x32 mm, kaal: 431 g
  • Sari: AICPA
  • Ilmumisaeg: 03-Aug-2020
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1948306956
  • ISBN-13: 9781948306959
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781948306959.html
Märksõnad:

Internal and external forces such as globalization, global interconnectivity, automation, and other technological advancements are making today’s supply chains highly sophisticated and complex. For organizations that produce, manufacture or distribute products, there’s often a high level of interdependence and connectivity with their suppliers and their customers and business partners.

Although the interconnectedness of these organizations can be beneficial (increased revenues, expanded market opportunities, and cost reduction), the ability of organizations to meet their goals is often increasingly dependent on events, processes, and controls that are not visible and are often beyond their control – such as a supplier’s controls. That’s why the demand for transparency in supply chains is now higher than ever before, and why this is the perfect time for you to help organizations assess their supply chain risks, evaluate the system controls within their manufacturing, production, or distribution systems, and communicate their supply chain management efforts to those with whom they do business.

Accountants and financial managers can also increase the credibility of the supply chain information communicated by the organization by providing an opinion on the organization’s supply chain efforts. This guide enables the accountant and financial manager to examine and report on the description of a system for manufacturing, producing and distributing goods as well as on the controls within that system using a dynamic, proactive, and agile approach. It will show how to conduct this examination in accordance with the attestation standards. The guide may also be helpful when providing readiness assessments to clients, who are not quite ready for an examination level service and need help to get there.

The guide also includes excerpts from the two distinct, but complementary sets of criteria developed by the AICPA to assist practitioners with SOC for Supply Chain engagements: the description criteria and the 2017 trust services criteria.

 

Chapter 1 Introduction And Background
Introduction
Intended Users of a SOC for Supply Chain Report
Overview of a SOC for Supply Chain Examination
Contents of the SOC for Supply Chain Report
Defining the System to Be Examined
The Entity's System Objectives and Principal System Objectives
Selecting the Trust Services Category or Categories to Be Addressed by the Examination
Determining the Time Frame for the Examination
Other Engagement Considerations
Considerations for Entities That Distribute Products
Considerations for Entities That Bundle Services With Their Products
Considerations for a Design-Only Examination
Matters Not Addressed by a SOC for Supply Chain Examination
Criteria for a SOC for Supply Chain Examination
Description Criteria
Trust Services Criteria
Evaluating the Entity's Principal System Objectives
The Practitioner's Opinion in a SOC for Supply Chain Examination
Other Types of SOC Examinations: SOC Suite of Services
Professional Standards
Attestation Standards
Code of Professional Conduct
Quality in the SOC for Supply Chain Examination
Definitions
Chapter 2 Accepting And Planning A Soc For Supply Chain Examination
Introduction
Understanding Entity Management's Responsibilities
Entity Management's Responsibilities Prior to Engaging the Practitioner
Entity Management's Responsibilities During the Examination
Entity Management's Responsibilities During Engagement Completion
Responsibilities of the Practitioner
Engagement Acceptance and Continuance
Independence
Competence of Engagement Team Members
Preconditions of the Engagement
Determining the Appropriateness of the Subject Matter
Identifying the Components of the System to be Examined
Determining the Boundaries of the System Being Examined
Determining Whether Entity Management Is Likely to Have a Reasonable Basis for Its Assertion
Assessing the Suitability and Availability of Criteria
Determining Whether the Entity's Principal System Objectives Are Reasonable in the Circumstances
Requesting a Written Assertion and Representations From Entity Management
Agreeing on the Terms of the Engagement
Accepting a Change in the Terms of the Examination
Establishing an Overall Examination Strategy for and Planning the Examination
Performing Risk Assessment Procedures
Obtaining an Understanding of the Description of the Entity's System and Control Effectiveness
Assessing the Risks of Material Misstatement
Considering Materiality During Planning
Considering Entity-Level Controls
Understanding the Internal Audit Function
Planning to Use the Work of a Practitioner's Specialist
Identifying Customer Responsibilities and Complementary Customer Controls
Identifying Suppliers and Complementary Supplier Controls
Suppliers Whose Controls Are Necessary for the Entity to Achieve Its Principal System Objectives
Complementary Supplier Controls
Using the Inclusive Method
Planning to Use the Work of an Other Practitioner
Chapter 3 Performing The Soc For Supply Chain Examination
Introduction
Designing Overall Responses to the Risk Assessment
Designing and Performing Procedures
Obtaining Evidence About Whether the Description Presents the System That Was Designed and Implemented in Accordance With the Description Criteria
Disclosures Related to the Types of Goods Produced, Manufactured, or Distributed
Disclosures About the Entity's Principal System Objectives
Disclosures About System Incidents
Disclosures About Risks That May Have a Significant Effect on the Entity's Production, Manufacturing, or Distribution
Disclosures About Inputs to and Components of the System
Disclosures About Individual Controls and the Applicable Trust Services Criteria
Disclosures About Complementary Customer Controls
Disclosures Related to Complementary Supplier Controls
Disclosures About Nonrelevant Criteria
Disclosures About Significant Changes to the System During the Period
Evaluating Description Misstatements Identified During the Examination
Considering Whether the Description Is Misstated or Otherwise Misleading
Obtaining Evidence About the Suitability of the Design of Controls
Multiple Controls Are Necessary to Address an Applicable Trust Services Criterion
More Than One Control Addresses a Particular Risk Procedures to Obtain Evidence About the Suitability of Design of Controls
Evaluating Deficiencies in the Suitability of Design of Controls
Obtaining Evidence About the Operating Effectiveness of Controls
Designing and Performing Tests of Controls
Nature of Tests of Controls
Testing Review Controls
Evaluating the Reliability of Information Produced by the Entity
Timing of Tests of Controls
Extent of Tests of Controls
Testing Superseded Controls
Using Sampling to Select Items to Be Tested
Selecting Items to Be Tested
Additional Risk Considerations Related to Suppliers and Business Partners
Controls That Suppliers Expect the Entity to Implement --- Entity Controls for Addressing Supplier Risks
Complementary Supplier Controls
Considering Controls That Did Not Need to Operate During the Period Covered by the Examination
Identifying and Evaluating Deviations in the Effectiveness of Controls
Materiality Considerations When Evaluating Deficiencies in the Effectiveness of Controls
Using the Work of the Internal Audit Function
Using the Work of a Practitioner's Specialist
Revising the Risk Assessment
Evaluating the Sufficiency and Appropriateness of Evidence
Evaluating the Results of Procedures
Responding to and Communicating Known and Suspected Fraud, Noncompliance With Laws or Regulations, Uncorrected Misstatements, and Deficiencies in the Effectiveness of Controls
Known or Suspected Fraud or Noncompliance With Laws or Regulations
Communicating Incidents of Known or Suspected Fraud, Noncompliance With Laws or Regulations, Uncorrected Misstatements, or Internal Control Deficiencies
Obtaining Written Representations
Requested Written Representations Not Provided or Not Reliable
Engaging Party Is Not the Responsible Party
Representations From the Engaging Party When It Is Not the Responsible Party
Subsequent Events and Subsequently Discovered Facts
Subsequent Events Unlikely to Have an Effect on the Practitioner's Report
Documentation
Considering Whether Entity Management Should Modify Its Assertion
Chapter 4 Forming The Opinion And Preparing The Practitioner's Report
Responsibilities of the Practitioner
Forming the Practitioner's Opinion
Concluding on the Sufficiency and Appropriateness of Evidence
Expressing an Opinion on Each of the Subject Matters in the SOC for Supply Chain Examination
Describing Tests of Controls and Results of Tests in the Practitioner's Report
Describing Tests of Controls and Results When Using the Internal Audit Function
Describing Tests of the Reliability of Information Produced by the Entity
Preparing the Practitioner's SOC for Supply Chain Report
Elements of the Practitioner's Report
Restricting the Use of the Practitioner's Report
Reporting When There Are Complementary Customer Controls
Reporting When There Are Complementary Supplier Controls
Reporting When the Practitioner Assumes Responsibility for the Work of an Other Practitioner
Modifications to the Practitioner's Opinion
Qualified Opinion
Adverse Opinion
Scope Limitation
Disclaimer of Opinion
Report Paragraphs Describing the Matter Giving Rise to the Modification
Illustrative Separate Paragraphs When There Are Material Misstatements in the Description
Illustrative Separate Paragraph: Material Deficiencies in the Effectiveness of Controls
Other Matters Related to the Practitioner's Report
Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs
Distribution of the Report by Management
Practitioner's Recommendations for Improving Controls
Other Information Not Covered by the Practitioner's Report
Illustrative Report
Preparing a SOC for Supply Chain Report in a Design-Only Examination
Supplement
A 2020 Description Criteria for a Description of an Entity's Production, Manufacturing, or Distribution System in a SOC for Supply Chain Report
B 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy
Appendix
A Information for Entity Management
B Comparison of SOC for Supply Chain, SOC 2®, and SOC for Cybersecurity Examinations and Related Reports
C Illustrative Management Assertion in a SOC for Supply Chain Examination
D Illustrative Accountant's Report for a SOC for Supply Chain Examination
E Illustrative SOC for Supply Chain Report (Including Entity Management's Assertion, Accountant's Report, and Illustrative Description of the System)
F Definitions
G Overview of Statements on Quality Control Standards
Index of Pronouncements and Other Technical Guidance
Subject Index
The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.