SSAE16 SOC-1 Type II and SOC-2 Type II Certified

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The International Auditing and Assurance Standards Board (IAASB) recently issued the new International Standard on Assurance Engagements ISAE 3402, Assurance Reports on Controls at a Third Party Service Organization. As a result, the American Institute of Certified Public Accountants (AICPA) redrafted its Statement on Standards for Attestation Engagements (SSAE) No. 16, which addresses engagements undertaken by a service auditor for reporting on controls at organizations that provide services to user entities. The relevant controls are internal controls over financial reporting (ICFR).

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About SSAE16 SOC-1 Type II and SOC-2 Type II

SSAE16 ersetzt das Statement on Auditing Standards Nr. 70 (SSAE16) für die Berichtsperioden von Service-Auditoren, die am oder nach dem 15. Juni 2011 enden. Es sind zwei Arten von SSAE16-Reports veröffentlicht worden: Type I und Type II.

Diese Revisionen von SSAE16 waren die ersten signifikanten Anpassungen des Standards seit dessen Veröffentlichung vor fast zwei Jahrzehnten. SSAE16 soll US-Unternehmen helfen, den neuesten Stand der internationalen Berichtsstandards für Servicedienstleister ISAE 3402 zu erfüllen. Dies wird die Audit- und Report-Prozesse für international tätige Unternehmen vereinfachen.

Das Audit nach SSAE16 SOC-1 Type II minimiert die Notwendigkeit,​ dass mehrere Auditoren separat identische Überprüfungen für die Dienstleistungen durchführen,​ die für Dritte erbracht werden. Diese Standards bieten externen Auditoren Richtlinien zur Überprüfung und zur Reporterstellung auf Basis allgemein anerkannter Normen (GAAS, Generally Accepted Auditing Standards). Es existieren mehr als 100 solcher Standards.

SOC-2 Type II reports are attestation reports that opine on controls at a service organization relevant to the security, availability, or processing integrity of a system or the confidentiality or privacy of the information processed for the user entities. SOC-2 reports are an alternative to SOC-1 examinations.


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