changes to aicpa trust services principles and …（改变aicpa信托服务原则和u2026）.pdf

Changes to AICPA Trust Services Principles and Criteria November 13, 2014 | 2 | Introducing Your Presenters Angela Appleby, CPA, CITP, CISA, Amanda Heintze, CIA, CISA, CRISC, CISSP, CIA, PCI-QSA PCI-QSA Partner Senior Manager EKSH EKSH E-mail: aappleby@ E-mail: aheintze@ 303-740-9400 303-740-9400 | 3 | Session Outline . • Part 1: Introduction and Overview of SOC Reporting • Part 2: SOC 2 Changes • Part 3: SOC Additional Updates • QA Introduction and Overview of SOC Reporting | 5 | Comparing SOC Reports Who needs these reports? Why? What? SOC 1 Management of the service Audit of financial Controls relevant to user organization, user entities, and statements entities’ internal controls auditors of the user entities’ over financial reporting financial statements SOC 2 Management of the service Oversight and Controls relevant to organization and other specified Due diligence security, availability, parties that have sufficient processing integrity, knowledge and understanding