Expanding Service Organization Controls Reporting  

Oleh:

Halterman, Chris

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 212 no. 1 (Jul. 2011), page 46-50.
Topik: Auditor Attestation; Internal Controls; Financial Reporting; Organizations; Outsourcing; CPAs

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.31 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

everal prominent internal control breakdowns and increased focus on internal control by regulators, boards of directors and others charged with governance have led to increased demand for attestation reports on controls over subject matter other than financial reporting provided by an independent CPA. Auditing Standards (SAS) no. 70, Service Organizations, nor the new standard that replaced SAS no. 70, Statement on Standards for Attestation Engagements no. 16, Reporting on Controls at a Service Organization, is intended to address controls relevant to these risks. In response to this demand, the AICPA has developed the Service Organization Control reporting framework. Many companies function more efficiently and profitably by outsourcing tasks or entire functions to other organizations (service organizations) that have the personnel, expertise, equipment or technology to accomplish these tasks. A company may be able to get information about controls at a service organization directly from the service organization.

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