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AICPA SOC 2 Guide: A Comprehensive Overview of Best Practices and Common Pitfalls
Author: Jane Doe, CPA, CISA, SOC 2 Auditor with 10+ years of experience in IT auditing and compliance, specializing in assisting organizations in achieving SOC 2 compliance.
Publisher: Compliance Central, a leading provider of compliance resources and training for businesses of all sizes. We specialize in helping organizations navigate complex regulatory landscapes, including SOC 2 compliance.
Editor: John Smith, experienced editor with a background in technical writing and information security.
Summary: This AICPA SOC 2 guide provides a comprehensive overview of the System and Organization Controls (SOC 2) audit report, covering its purpose, requirements, and best practices. It outlines common pitfalls organizations encounter during the compliance process, offering practical advice to mitigate risks and ensure a successful audit. The guide also addresses the five trust service criteria (TSC) – Security, Availability, Processing Integrity, Confidentiality, and Privacy – providing detailed explanations and practical implementation guidance.
Keywords: AICPA SOC 2 Guide, SOC 2 Compliance, SOC 2 Audit, SOC 2 Report, Trust Service Criteria, SOC 2 Best Practices, SOC 2 Pitfalls, Security Controls, Cybersecurity, Data Security, SOC 2 Type 1, SOC 2 Type 2.
Understanding the AICPA SOC 2 Guide: A Deep Dive
The AICPA SOC 2 guide is essential for any organization that handles sensitive customer data and wants to demonstrate its commitment to security and privacy. The SOC 2 framework, developed by the American Institute of Certified Public Accountants (AICPA), provides a standardized approach to assessing and reporting on an organization's controls related to the security, availability, processing integrity, confidentiality, and privacy of systems used to process users' data. This AICPA SOC 2 guide is designed to help you navigate this process effectively.
The Five Trust Service Criteria (TSC) in your AICPA SOC 2 Guide
Understanding the five trust service criteria (TSC) is crucial for any AICPA SOC 2 guide. These are the core elements assessed during a SOC 2 audit:
Security: This criterion focuses on protecting the system against unauthorized access, use, disclosure, disruption, modification, or destruction. A robust security program, encompassing physical, logical, and personnel security, is critical.
Availability: This ensures the system is accessible and operational when needed. This requires comprehensive disaster recovery and business continuity planning.
Processing Integrity: This focuses on the accuracy, completeness, and timeliness of processing. Strong change management and data validation processes are essential here.
Confidentiality: This addresses the protection of sensitive information from unauthorized access or disclosure. Data encryption, access controls, and data loss prevention (DLP) measures are vital.
Privacy: This criterion, applicable when processing personal data, covers the organization's compliance with relevant privacy laws and regulations. This includes data subject rights and appropriate data handling procedures.
Best Practices for SOC 2 Compliance as outlined in this AICPA SOC 2 Guide
This AICPA SOC 2 guide emphasizes implementing these best practices to streamline the compliance process:
Develop a comprehensive security policy framework: This forms the foundation of your SOC 2 program and should cover all aspects of security, including access control, incident response, and risk management.
Implement robust access controls: Limit access to systems and data based on the principle of least privilege. Regularly review and update access rights.
Establish a strong change management process: Implement a rigorous process for managing changes to systems and applications to minimize disruption and maintain security.
Develop a comprehensive incident response plan: This plan should outline procedures for identifying, responding to, and recovering from security incidents. Regular testing is crucial.
Conduct regular security assessments and penetration testing: Identify vulnerabilities and strengthen your security posture proactively.
Maintain detailed documentation: Thorough documentation is vital for demonstrating compliance to auditors. This includes policies, procedures, system diagrams, and audit trails.
Common Pitfalls to Avoid as per this AICPA SOC 2 Guide
Many organizations encounter challenges during their SOC 2 journey. This AICPA SOC 2 guide highlights common pitfalls:
Underestimating the scope and effort: SOC 2 compliance requires significant time, resources, and expertise.
Lack of management commitment: A successful SOC 2 program necessitates strong leadership support and involvement.
Inadequate documentation: Poor documentation can lead to audit delays and failures.
Failing to address identified vulnerabilities: Ignoring vulnerabilities identified during assessments significantly weakens the security posture.
Lack of regular monitoring and review: Continuous monitoring and review of controls are crucial for maintaining compliance.
SOC 2 Type 1 vs. Type 2 Audits: A Key Distinction in your AICPA SOC 2 Guide
This AICPA SOC 2 guide clarifies the key differences between Type 1 and Type 2 audits:
Type 1: Focuses on the design of controls at a specific point in time.
Type 2: Assesses the design and operating effectiveness of controls over a specified period (typically six months or a year). Type 2 audits provide a more comprehensive view of an organization's security posture.
Conclusion
Achieving SOC 2 compliance is a significant undertaking but is essential for organizations processing sensitive data. This AICPA SOC 2 guide provides a framework for a successful journey. By understanding the requirements, implementing best practices, and avoiding common pitfalls, organizations can effectively demonstrate their commitment to security and build trust with customers and stakeholders. Remember to consult with experienced security professionals and auditors to navigate the complexities of SOC 2 compliance effectively.
FAQs
1. What is a SOC 2 report? A SOC 2 report is an independent auditor's attestation on the design and operating effectiveness of an organization's controls related to the security, availability, processing integrity, confidentiality, and privacy of systems.
2. Who needs a SOC 2 report? Organizations that process sensitive customer data, especially those serving regulated industries, often require SOC 2 compliance.
3. What is the difference between SOC 2 Type 1 and Type 2 reports? Type 1 assesses control design, while Type 2 assesses both design and operational effectiveness over time.
4. How long does a SOC 2 audit take? The timeframe varies depending on the organization's size and complexity, but typically ranges from several months to over a year.
5. What are the costs associated with a SOC 2 audit? Costs vary based on factors such as the size and complexity of the organization and the scope of the audit.
6. What are the key elements of a SOC 2 compliance program? Key elements include policies, procedures, risk assessments, security controls, monitoring activities, and documentation.
7. How often should a SOC 2 audit be performed? Annually for a Type 2 audit, although interim assessments may be beneficial.
8. Can I do a SOC 2 audit myself? No, a SOC 2 audit must be performed by an independent CPA firm qualified to conduct such audits.
9. What happens if I fail a SOC 2 audit? You'll receive a report detailing the deficiencies, and you will need to remediate the identified issues before attempting another audit.
Related Articles
1. SOC 2 Compliance Checklist: A detailed checklist to guide you through the SOC 2 compliance process step-by-step.
2. Understanding SOC 2 Trust Service Criteria: A deep dive into each of the five trust service criteria and their implications.
3. Building a Robust SOC 2 Security Program: Best practices for developing a comprehensive and effective security program.
4. Navigating the SOC 2 Audit Process: A practical guide to the audit process, from preparation to completion.
5. SOC 2 Reporting Requirements: A detailed explanation of the reporting requirements for SOC 2 Type 1 and Type 2 reports.
6. Common SOC 2 Audit Findings and Remediation Strategies: A review of common issues found during SOC 2 audits and how to address them.
7. The Cost of SOC 2 Compliance: A comprehensive analysis of the factors influencing the cost of SOC 2 compliance.
8. SOC 2 and GDPR Compliance: A Comparative Analysis: Exploring the similarities and differences between SOC 2 and GDPR compliance requirements.
9. The Business Benefits of SOC 2 Compliance: A discussion of the strategic advantages of achieving SOC 2 compliance for your organization.
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| aicpa soc 2 guide: Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1) AICPA, 2017-05-08 This updated and improved guide is designed to help accountants effectively perform SOC 1® engagements under AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. With the growth in business specialization, outsourcing tasks and functions to service organizations has become increasingly popular, increasing the demand for SOC 1 engagements. This guide will help: Gain a deeper understanding of the requirements and guidance in AT-C section 320 for performing SOC 1 engagements. Obtain guidance from top CPAs on how to implement AT-C section 320 and address common and practice issues. Provide best in class services related to planning, performing, and reporting on a SOC 1 engagement. Successfully implement changes in AT-C section 320 arising from the issuance of SSAE 18, which is effective for reports dated on or after May 1, 2017. Determine how to describe the matter giving rise to a modified opinion by providing over 20 illustrative paragraphs for different situations. Understand the kinds of information auditors of the financial statements of user entities need from a service auditor's report. Implement the requirement in SSAE No. 18 to obtain a written assertion from management of the service organization. Organize and draft relevant sections of a type 2 report by providing complete illustrative type 2 reports that include the service auditor’s report, management’s assertion, the description of the service organization’s system, and the service auditor’s description of tests of controls and results. Develop management representation letters for SOC 1 engagements. |
| aicpa soc 2 guide: Audit and Accounting Guide AICPA, 2020-07-24 From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes. |
| aicpa soc 2 guide: Service Organizations AICPA, 2016-11-07 This updated and improved guide is designed to help CPAs effectively perform service organization control (SOC) 1 engagements under Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization. With the growth in business specialization, outsourcing to service organizations has become increasingly popular, increasing the demand for SOC 1SM engagements. This guide will help you: Gain a deeper understanding of Service Organization Control Guidance and common practice issues, giving you the foundational knowledge to effectively perform engagements. Provide best in class services related to planning, performing, and reporting on a service auditor’s engagement. Successfully complete the transition from SAS No. 70, Service Organizations, to SSAE No. 16, Reporting on Controls at a Service Organization (issued in April 2010). Understand the kinds of information auditors of the financial statements of user entities need from a service auditor’s report. Implement SSAE No. 16 requirement regarding obtaining a written assertion from management of a service organization by providing illustrative management assertion for a type 1 and type 2 report. Provide management representation letters and control objectives for various types of service organizations. In addition, this guide contains over 20 illustrative service auditor’s reports to help you with situations that may require modification of the report. This guide has been fully conformed to reflect changes resulting from the clarified auditing standards. |
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| aicpa soc 2 guide: Executive's Guide to COSO Internal Controls Robert R. Moeller, 2013-12-31 Essential guidance on the revised COSO internal controls framework Need the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework. Written by Robert Moeller, an authority in internal controls and IT governance Practical, no-nonsense coverage of all three dimensions of the new COSO framework Helps you change systems and processes when implementing the new COSO internal controls framework Includes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controls Other titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT Governance Under the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques. |
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| aicpa soc 2 guide: Eight Step Recovery (new edition) Valerie Mason-John, 2018-06-01 This new edition includes a Foreword by Jon Kabat-Zinn, how to run an Eight Step Recovery meeting, and how to teach a Mindfulness Based Addiction Recovery programme, including teacher's notes and handouts.All of us can struggle with the tendency towards addiction, but for some it can destroy their lives. In our recovery from addiction, the Buddha's teachings offer an understanding of how the mind works, tools for helping a mind vulnerable to addiction and ways to overcome addictive behaviour, cultivating a calm mind without resentments. |
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| aicpa soc 2 guide: The Official (ISC)2 CISSP CBK Reference Arthur J. Deane, Aaron Kraus, 2021-08-11 The only official, comprehensive reference guide to the CISSP Thoroughly updated for 2021 and beyond, this is the authoritative common body of knowledge (CBK) from (ISC)2 for information security professionals charged with designing, engineering, implementing, and managing the overall information security program to protect organizations from increasingly sophisticated attacks. Vendor neutral and backed by (ISC)2, the CISSP credential meets the stringent requirements of ISO/IEC Standard 17024. This CBK covers the current eight domains of CISSP with the necessary depth to apply them to the daily practice of information security. Revised and updated by a team of subject matter experts, this comprehensive reference covers all of the more than 300 CISSP objectives and sub-objectives in a structured format with: Common and good practices for each objective Common vocabulary and definitions References to widely accepted computing standards Highlights of successful approaches through case studies Whether you've earned your CISSP credential or are looking for a valuable resource to help advance your security career, this comprehensive guide offers everything you need to apply the knowledge of the most recognized body of influence in information security. |
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| aicpa soc 2 guide: Buy-In John P. Kotter, Lorne Whitehead, 2010-10-06 You've got a good idea. You know it could make a crucial difference for you, your organization, your community. You present it to the group, but get confounding questions, inane comments, and verbal bullets in return. Before you know what's happened, your idea is dead, shot down. You're furious. Everyone has lost: Those who would have benefited from your proposal. You. Your company. Perhaps even the country. It doesn't have to be this way, maintain John Kotter and Lorne Whitehead. In Buy-In, they reveal how to win the support your idea needs to deliver valuable results. The key? Understand the generic attack strategies that naysayers and obfuscators deploy time and time again. Then engage these adversaries with tactics tailored to each strategy. By inviting in the lions to critique your idea--and being prepared for them--you'll capture busy people's attention, help them grasp your proposal's value, and secure their commitment to implementing the solution. The book presents a fresh and amusing fictional narrative showing attack strategies in action. It then provides several specific counterstrategies for each basic category the authors have defined--including: · Death-by-delay: Your enemies push discussion of your idea so far into the future it's forgotten. · Confusion: They present so much data that confidence in your proposal dies. · Fearmongering: Critics catalyze irrational anxieties about your idea. · Character assassination: They slam your reputation and credibility. Smart, practical, and filled with useful advice, Buy-In equips you to anticipate and combat attacks--so your good idea makes it through to make a positive change. |
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| aicpa soc 2 guide: Prospective Financial Information AICPA, 2017-06-12 This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party |
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| aicpa soc 2 guide: Fundamentals of Governmental Accounting and Reporting Bruce W. Chase, 2020-06-23 Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources |
| aicpa soc 2 guide: Investment Companies, 2019 AICPA, 2019-11-27 Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers: Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures; Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SEC's release, Disclosure Update and Simplification); 2019 updates include:References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies. Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes. |
| aicpa soc 2 guide: Blockchain Fundamentals for Accounting and Finance Professionals Certificate AICPA, 2020-03-31 The Blockchain Fundamentals for Accounting and Finance Professionals Certificate (16.0 CPE Credits) teaches you the characteristics of blockchain and cryptoassets; how to identify opportunities and risks for application within your own organization, and much more. Advance your knowledge of Blockchain Be at the forefront of shaping the adoption of blockchain in accounting and finance. Lay the foundation for your future as a strategic business partner within your organization and with your clients. With real-world literacy on blockchain and cryptoassets, you will be empowered to translate the technology into relevant business application and value for you and your organization. Learn the characteristics of blockchain and cryptoassets, identify opportunities and risks, and understand high-level technology concepts underpinning blockchain. Use a cryptocurrency wallet in a hands-on transaction exercise and verify information written to a block, and perform a hands-on hash activity exercise, then verify it. Learn to differentiate between current state and future state. By completing this 16-hour certificate program, you will learn: core concepts of blockchain technology; how to incorporate blockchain application within your organization; how to be a responsible business partner by recognizing blockchain Implications and how its application and uses can benefit many types of organizations; and standout with a digital badge as someone who is committed to your clients new emerging technology needs. The courses in this certificate program include: Blockchain Evolution and Technology Concepts Blockchain: Using and Securing Cryptocurrencies Blockchain: Benefits, Values and Opportunities Risks and Challenges of Blockchain Blockchain Trends Permissioned Ledgers and Other Solutions Transactions and Smart Contracts The Blockchain Landscape Blockchain: Process and Technical Controls WHO WILL BENEFIT CPAs Public accounting leaders Managers and staff CFOs Controllers Finance leaders Management accountants Non-IT finance professionals. LEARNING OBJECTIVES Learn the foundational constructs behind blockchain technology and cryptoassets, structure and functionality. As you consider implementing blockchain into your own organization, recognize not only the benefits and opportunities but also the challenges, as well as regulatory concerns and governance. Practice with applications and use cases by looking into ledgers, transactions and smart contracts. Recognize the current landscape, business applications and financial control considerations associated with blockchain use. Digital Badge: Your Professional Distinction Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement. Credit Info CPE CREDITS: Online: 16.0 (CPE credit info) NASBA FIELD OF STUDY: Information Technology LEVEL: Basic PREREQUISITES: ax Staff with 0-2 years of experience ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: BLCF Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact service@aicpa.org. |
| aicpa soc 2 guide: Audit Guide AICPA, 2020-05-14 Updated as of December 1, 2019, this guide continues to be an indispensable resource packed with information on sampling requirements and methods. It introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations. |
| aicpa soc 2 guide: AICPA Professional Standards 2019 AICPA, 2019-10-16 Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services |
| aicpa soc 2 guide: Standards for the Professional Practice of Internal Auditing Institute of Internal Auditors, 1978 |
| aicpa soc 2 guide: Audit and Accounting Guide AICPA, 2019-10-18 The construction industry has seen significant changes in the past couple years. Whether you are in public accounting, performing assurance services, or operate in the industry, this guide has the information you need to perform at your best. Considered the construction industry standard resource, this 2019 edition features new accounting information and new auditing considerations, particularly with regards to considerations for FASB ASC 606. This guide is an indispensable reference document packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification. From simple accounting to joint venture creation, this edition takes a deep dive into industry specific auditing procedures. Topics include: Practical tips and industry specific guidance; A detailed look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers, including new auditing considerations; An up-to-date look at the details of FASB ASU No. 2016-02, Leases |
| aicpa soc 2 guide: IT Security Compliance Management Design Guide with IBM Tivoli Security Information and Event Manager Axel Buecker, Jose Amado, David Druker, Carsten Lorenz, Frank Muehlenbrock, Rudy Tan, IBM Redbooks, 2010-07-16 To comply with government and industry regulations, such as Sarbanes-Oxley, Gramm Leach Bliley (GLBA), and COBIT (which can be considered a best-practices framework), organizations must constantly detect, validate, and report unauthorized changes and out-of-compliance actions within the Information Technology (IT) infrastructure. Using the IBM® Tivoli Security Information and Event Manager solution organizations can improve the security of their information systems by capturing comprehensive log data, correlating this data through sophisticated log interpretation and normalization, and communicating results through a dashboard and full set of audit and compliance reporting. In this IBM Redbooks® publication, we discuss the business context of security audit and compliance software for organizations and describe the logical and physical components of IBM Tivoli Security Information and Event Manager. We also present a typical deployment within a business scenario. This book is a valuable resource for security officers, administrators, and architects who want to understand and implement a centralized security audit and compliance solution. |
| aicpa soc 2 guide: The Effective CISSP: Security and Risk Management Wentz Wu, 2020-04-27 Start with a Solid Foundation to Secure Your CISSP! The Effective CISSP: Security and Risk Management is for CISSP aspirants and those who are interested in information security or confused by cybersecurity buzzwords and jargon. It is a supplement, not a replacement, to the CISSP study guides that CISSP aspirants have used as their primary source. It introduces core concepts, not all topics, of Domain One in the CISSP CBK - Security and Risk Management. It helps CISSP aspirants build a conceptual security model or blueprint so that they can proceed to read other materials, learn confidently and with less frustration, and pass the CISSP exam accordingly. Moreover, this book is also beneficial for ISSMP, CISM, and other cybersecurity certifications. This book proposes an integral conceptual security model by integrating ISO 31000, NIST FARM Risk Framework, and PMI Organizational Project Management (OPM) Framework to provide a holistic view for CISSP aspirants. It introduces two overarching models as the guidance for the first CISSP Domain: Wentz's Risk and Governance Model. Wentz's Risk Model is based on the concept of neutral risk and integrates the Peacock Model, the Onion Model, and the Protection Ring Model derived from the NIST Generic Risk Model. Wentz's Governance Model is derived from the integral discipline of governance, risk management, and compliance. There are six chapters in this book organized structurally and sequenced logically. If you are new to CISSP, read them in sequence; if you are eager to learn anything and have a bird view from one thousand feet high, the author highly suggests keeping an eye on Chapter 2 Security and Risk Management. This book, as both a tutorial and reference, deserves space on your bookshelf. |
| aicpa soc 2 guide: Grokking the System Design Interview Design Gurus, 2021-12-18 This book (also available online at www.designgurus.org) by Design Gurus has helped 60k+ readers to crack their system design interview (SDI). System design questions have become a standard part of the software engineering interview process. These interviews determine your ability to work with complex systems and the position and salary you will be offered by the interviewing company. Unfortunately, SDI is difficult for most engineers, partly because they lack experience developing large-scale systems and partly because SDIs are unstructured in nature. Even engineers who've some experience building such systems aren't comfortable with these interviews, mainly due to the open-ended nature of design problems that don't have a standard answer. This book is a comprehensive guide to master SDIs. It was created by hiring managers who have worked for Google, Facebook, Microsoft, and Amazon. The book contains a carefully chosen set of questions that have been repeatedly asked at top companies. What's inside? This book is divided into two parts. The first part includes a step-by-step guide on how to answer a system design question in an interview, followed by famous system design case studies. The second part of the book includes a glossary of system design concepts. Table of Contents First Part: System Design Interviews: A step-by-step guide. Designing a URL Shortening service like TinyURL. Designing Pastebin. Designing Instagram. Designing Dropbox. Designing Facebook Messenger. Designing Twitter. Designing YouTube or Netflix. Designing Typeahead Suggestion. Designing an API Rate Limiter. Designing Twitter Search. Designing a Web Crawler. Designing Facebook's Newsfeed. Designing Yelp or Nearby Friends. Designing Uber backend. Designing Ticketmaster. Second Part: Key Characteristics of Distributed Systems. Load Balancing. Caching. Data Partitioning. Indexes. Proxies. Redundancy and Replication. SQL vs. NoSQL. CAP Theorem. PACELC Theorem. Consistent Hashing. Long-Polling vs. WebSockets vs. Server-Sent Events. Bloom Filters. Quorum. Leader and Follower. Heartbeat. Checksum. About the Authors Designed Gurus is a platform that offers online courses to help software engineers prepare for coding and system design interviews. Learn more about our courses at www.designgurus.org. |
| aicpa soc 2 guide: Protecting Controlled Unclassified Information in Nonfederal Systems and Organizations National Institute of Standards and Tech, 2019-06-25 NIST SP 800-171A Rev 2 - DRAFT Released 24 June 2019 The protection of Controlled Unclassified Information (CUI) resident in nonfederal systems and organizations is of paramount importance to federal agencies and can directly impact the ability of the federal government to successfully conduct its essential missions and functions. This publication provides agencies with recommended security requirements for protecting the confidentiality of CUI when the information is resident in nonfederal systems and organizations; when the nonfederal organization is not collecting or maintaining information on behalf of a federal agency or using or operating a system on behalf of an agency; and where there are no specific safeguarding requirements for protecting the confidentiality of CUI prescribed by the authorizing law, regulation, or governmentwide policy for the CUI category listed in the CUI Registry. The requirements apply to all components of nonfederal systems and organizations that process, store, or transmit CUI, or that provide security protection for such components. The requirements are intended for use by federal agencies in contractual vehicles or other agreements established between those agencies and nonfederal organizations. Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com |
| aicpa soc 2 guide: Low-income Housing Tax Credit Handbook , 2022 'Low-Income Housing Tax Credit Handbook' provides definitive guidance through the complex body of laws, regulations, and judicial decisions concerning the low-income housing credit (LIHC)-- |
| aicpa soc 2 guide: IFRS Certificate Program AICPA, 2019-04-09 The IFRS (International Financial Reporting Standards) Certificate program (40.5 CPE Credits) will distinguish you from other accounting and finance professionals and expand your career opportunities both in the U.S. and globally. Since more than 125 countries require or permit the use of IFRS, taking this program will give you a distinct competitive advantage over your peers. As of January 1, 2018, those who successfully complete all courses in the curriculum will receive a certificate of achievement, a digital badge, a subscription to the eIFRS online subscription service and 40+ hours of CPE credit. Why is IFRS relevant in the US, and for you? U.S. multinationals are headquartered across the U.S., so you could easily find yourself with a client that has IFRS requirements, either for itself or a non-U.S. subsidiary. You might increasingly find yourself structuring deals and transactions with IFRS counterparties, including vendors and customers. Understanding the implications of structuring these transactions and reporting using IFRS will require you to have more than a passing knowledge of the differences between IFRS and U.S. GAAP. As both the FASB and IASB continue their standard-setting agendas, you'll need to assess proposals and be concerned about divergence that could impact your financial reporting or audit responsibilities going forward. Courses included: Credit for individual courses purchased can be applied to the full program if purchased within one year. IFRS: Business Combinations (IFRS 3) IFRS: Separate and Consolidated Financial Statements (IFRS 10 & IAS 27) IFRS: Earnings Per Share (IAS 33) IFRS: Fair Value Measurement (IFRS 13) IFRS: Financial Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, and IAS 7) IFRS: Financial System Considerations in IFRS IFRS: The Effects of Changes in Foreign Exchange Rates IFRS: Impairment of Non-Financial Assets (IAS 36) IFRS: Income Taxes (IAS 12) IFRS: Intangible Assets (IAS 38) IFRS: Inventories (IAS 2) IFRS: Investment Property (IAS 40) IFRS: Investments in Associates and Joint Arrangements (IAS 28 and IFRS 11) IFRS: Financial Instruments (IFRS 9, IAS 39, IAS 31, and IFRS 7) IFRS: Leases (IAS 17) IFRS: Liabilities, Provisions and Contingencies (IAS 37) IFRS 5: Non-current Assets Held for Sale and Discontinued Operations IFRS: Policies, Changes, Errors; Events After Reporting Date; Related Parties (IAS 8, 10, and 24) IFRS: Property, Plant & Equipment (IAS 16) IFRS: Revenue Recognition (IAS 18 and IAS 11) IFRS: Segment Reporting (IFRS 8) IFRS: Share-based Payments and Employee Benefits, non-pension (IFRS 2 and IAS 19) IFRS: Tax Considerations Beyond IAS 12 IFRS Governance and Conceptual Framework IFRS: The Starting Point (IFRS 1) Who Will Benefit? Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS Learning Objectives Acquire a broad overview of key IFRS definitions and concepts. Obtain proficiency in complex IFRS areas including financial instruments and business combinations. Apply the fundamental principles of IFRS across a range of accounting topics. Understand the accounting impact of the latest standards and amendments issued by the IASB. Key Topics Fair value measurement Intangible assets Financial instruments Leases Revenue recognition Governance and conceptual framework Credit Info CPE CREDITS: Online: 40.5 (CPE credit info) NASBA FIELD OF STUDY: Accounting LEVEL: Basic PREREQUISITES: Familiarity with financial reporting and accounting principles under IFRS ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: ICERT2IFRS1 Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact service@aicpa.org. |
| aicpa soc 2 guide: Principles of Financial Accounting Christine Jonick, 2018-09-30 The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Financial Accounting. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick's years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development |
| aicpa soc 2 guide: The Official (ISC)2 Guide to the CCSP CBK Adam Gordon, 2016-04-26 Globally recognized and backed by the Cloud Security Alliance (CSA) and the (ISC)2 the CCSP credential is the ideal way to match marketability and credibility to your cloud security skill set. The Official (ISC)2 Guide to the CCSPSM CBK Second Edition is your ticket for expert insight through the 6 CCSP domains. You will find step-by-step guidance through real-life scenarios, illustrated examples, tables, best practices, and more. This Second Edition features clearer diagrams as well as refined explanations based on extensive expert feedback. Sample questions help you reinforce what you have learned and prepare smarter. Numerous illustrated examples and tables are included to demonstrate concepts, frameworks and real-life scenarios. The book offers step-by-step guidance through each of CCSP’s domains, including best practices and techniques used by the world's most experienced practitioners. Developed by (ISC)2, endorsed by the Cloud Security Alliance® (CSA) and compiled and reviewed by cloud security experts across the world, this book brings together a global, thorough perspective. The Official (ISC)2 Guide to the CCSP CBK should be utilized as your fundamental study tool in preparation for the CCSP exam and provides a comprehensive reference that will serve you for years to come. |
| aicpa soc 2 guide: The Why and How of Auditing Charles Hall, 2019-06-25 This book assists auditors in planning, performing, and completing audit engagements. It is designed to make auditing more easily understandable. |
| aicpa soc 2 guide: Swimmer to Coach Matthew Johnson, 2020-10-31 This book is designed to be an in-depth guide to writing workouts for swim coaches who are new to coaching or looking to improve their workout writing abilities. This book will go into detail on workout volumes, effort levels, rest amounts, intervals, skills and drills, and set patterns. Its contents can be used to help coaches who work with year round, summer league, high school, college, and masters teams. |
The Essential Guide to SOC 2 - HubSpot
SOC 2 Audits: A SOC 2 audit details the controls of the systems used to process data and the security and privacy of that data. It is officially known as a Report on Controls at a Service …
To the Point - EY
Nov 2, 2022 · The AICPA also revised its SOC 2 guide that provides service auditors with guidance on the performance of a SOC 2 engagement and is often used by service …
Guide - Wiley Online Library
Conforming changes made to the attestation guidance contained in this guide are approved by the ASB Chair (or his or her designee) and the Director of the AICPA Audit and At-test Standards …
Aicpa Soc 2 Guide (book) - archive.ncarb.org
Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements ISAEs or in accordance with both the …
Aicpa Soc 2 Guide - Saturn
Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements ISAEs or in accordance with both the …
SOC 2 Checklist - Compliancy Group
The standard is based on the following Trust Services Criteria: security, availability, processing integrity, confidentiality, and privacy. This checklist is comprised of general SOC 2 …
A Complete Guide to SOC Examinations: A Proven Process
SOC 2 is one of the most popular security frameworks and intends to meet the needs of a broad range of users that require detailed information and assurance about the controls of a service …
A Comprehensive Guide to SOC Reports - SC&H
In this guide, we break down everything you need to know about SOC reports. From what they are and who they impact to examination preparation and maximizing ongoing internal control …
A SERVICE ORGANIZATION’S GUIDE SOC 1, 2, & 3 REPORTS
With the introduction of the SOC reporting format, the AICPA also established three SOC report types (SOC 1, SOC 2, and SOC 3), each designed to meet a specific user need.
Aicpa Soc 2 Guide (PDF) - en.dan.sipeed.com
Aicpa Soc 2 Guide: Guide AICPA,2018-03-26 Updated as of January 1 2018 this guide includes relevant guidance contained in applicable standards and other technical sources It explains the …
Aicpa Soc 2 Guide - archive.ncarb.org
operating effectiveness of controls, explains the difference between a type 1 and type 2 SOC 2 report, and provides illustrative reports for CPAs engaged to examine and report on system …
Aicpa Soc 2 Guide (PDF) - x-plane.com
Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements ISAEs or in accordance with both the …
A Start-to-finish Guide on SOC 2 Compliance - G2
Introducing the only guide you’ll need to get you started on your SOC 2 compliance journey. This guide was put together by a 10-year auditor and cybersecurity risk management expert after …
SOC 2 Compliance - nzinfosec.co.nz
SOC 2 Type II report is an attestation of controls at a service organization over a minimum six-month period. It details the operational effectiveness of those systems. We provide gap …
Aicpa Soc 2 Guide (Download Only) - archive.ncarb.org
Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements ISAEs or in accordance with both the …
Aicpa Soc 2 Guide - archive.ncarb.org
Public Accountants,1974 Accounting and Valuation Guide AICPA,2019-09-16 Developed for preparers of financial statements independent auditors and valuation specialists this guide …
The Essential Guide to SOC 2 - HubSpot
SOC 2 Audits: A SOC 2 audit details the controls of the systems used to process data and the security and privacy of that data. It is officially known as a Report on Controls at a Service …
To the Point - EY
Nov 2, 2022 · The AICPA also revised its SOC 2 guide that provides service auditors with guidance on the performance of a SOC 2 engagement and is often used by service …
Guide - Wiley Online Library
Conforming changes made to the attestation guidance contained in this guide are approved by the ASB Chair (or his or her designee) and the Director of the AICPA Audit and At-test Standards …
Aicpa Soc 2 Guide (book) - archive.ncarb.org
Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements ISAEs or in accordance with both the …
Aicpa Soc 2 Guide - Saturn
Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements ISAEs or in accordance with both the …
SOC 2 Checklist - Compliancy Group
The standard is based on the following Trust Services Criteria: security, availability, processing integrity, confidentiality, and privacy. This checklist is comprised of general SOC 2 …
A Complete Guide to SOC Examinations: A Proven Process
SOC 2 is one of the most popular security frameworks and intends to meet the needs of a broad range of users that require detailed information and assurance about the controls of a service …
A Comprehensive Guide to SOC Reports - SC&H
In this guide, we break down everything you need to know about SOC reports. From what they are and who they impact to examination preparation and maximizing ongoing internal control …
A SERVICE ORGANIZATION’S GUIDE SOC 1, 2, & 3 …
With the introduction of the SOC reporting format, the AICPA also established three SOC report types (SOC 1, SOC 2, and SOC 3), each designed to meet a specific user need.
Aicpa Soc 2 Guide (PDF) - en.dan.sipeed.com
Aicpa Soc 2 Guide: Guide AICPA,2018-03-26 Updated as of January 1 2018 this guide includes relevant guidance contained in applicable standards and other technical sources It explains …
Aicpa Soc 2 Guide - archive.ncarb.org
operating effectiveness of controls, explains the difference between a type 1 and type 2 SOC 2 report, and provides illustrative reports for CPAs engaged to examine and report on system …
Aicpa Soc 2 Guide (PDF) - x-plane.com
Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements ISAEs or in accordance with both the …
A Start-to-finish Guide on SOC 2 Compliance - G2
Introducing the only guide you’ll need to get you started on your SOC 2 compliance journey. This guide was put together by a 10-year auditor and cybersecurity risk management expert after …
SOC 2 Compliance - nzinfosec.co.nz
SOC 2 Type II report is an attestation of controls at a service organization over a minimum six-month period. It details the operational effectiveness of those systems. We provide gap …
Aicpa Soc 2 Guide (Download Only) - archive.ncarb.org
Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements ISAEs or in accordance with both the …
Aicpa Soc 2 Guide - archive.ncarb.org
Public Accountants,1974 Accounting and Valuation Guide AICPA,2019-09-16 Developed for preparers of financial statements independent auditors and valuation specialists this guide …
