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What does SSA mean?
SSA stands for Statement on Standards for Attestation Engagements, which is overseen by The American Institute of Certified Public Accountants (AICPA) and more specifically the Auditing Standards Board (ASB).
What is the SSA 18?
SSA 18 is a series of enhancements aimed to increase the usefulness and quality of SOC reports, now, superseding SSA 16, and, obviously the relic of audit reports, SAS 70. All organizations are now required to issue their System and Organization Controls (SOC) Report under the SSAE-18 standard in an SOC 1 Report.
What does SSA 18 mean?
SSA stands for Statement on Standards for Attestation Engagements. SSAS were set forth by the American Institute of Certified Public Accountants (AICPA). The first step to understanding SSA 18 requirements is understanding what SSA means.
Is SSA 18 the same as SOC 2?
SSA 18 includes three types of reports that review different aspects of a company's operations. The Service and Organization Controls (SOC) 2 report focuses on security and privacy. While IT organizations aren't required to meet these standards, we receive a yearly SOC 2 evaluation to offer the best services possible.
What is a ssae18 report?
In other words, SSA is used to regulate how companies conduct business, and more specifically it defines how companies report on compliance controls. These reports are called SOC 1, SOC 2, and SOC 3. SOC 1 is a control report for service organizations, which pertains to internal control over financial reports.
What is the difference between SSA 16 and SSA 18?
The biggest change from SSA 16 to SSA 18 relates to the monitoring of subservice organizations. Standards for Attestation Engagements (SSA) No. 18 will go into effect on May 1, 2017. A change for the SOC report auditors will include a more detailed risk assessment on the service organization.
Is SOC 2 the same as SSA 16?
The SSA 16 audit will result in a Service Organization Control (SOC) 1 report. This report focuses on internal controls over financial reporting. While a SOC 2 report includes service auditor testing and results, a SOC 3 report provides only the system description and auditor opinion.
What is a SSA 16 SOC 2 report?
SOC 2 Report Trust Services Criteria. The SOC 2 report focuses on a business's non-financial reporting controls as they relate to security, availability, processing integrity, confidentiality, and privacy of a system, as opposed to SOC 1/SSA 18 which is focused on the financial reporting controls.
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