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AICPA Guide SOC for Supply Chain: Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System
Learn to perform SOC for Supply Chain examinations in accordance with the attestation standards.

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Product details

Who Will Benefit?

  • CPAs supporting clients' supply chain risk management efforts
  • CPAs engaged to perform SOC for Supply Chain examinations
  • Management of producers, manufacturers or distribution companies in a supply chain looking to issue a SOC for Supply Chain report to customers or business partners
  • Customers and business partners in a supply chain who need information on the effectiveness of controls in a production, manufacturing or distribution system

Key Features and Benefits

  • New SOC for Supply Chain examination engagement added to the SOC suite of services.

Become a trusted authority on supply chain risk management.

Internal and external forces such as globalization, global interconnectivity, automation, and other technological advancements are making today's supply chains highly sophisticated and complex. For organizations that produce, manufacture or distribute products, there's often a high level of interdependence and connectivity with their suppliers and their customers and business partners.

Although the interconnectedness of these organizations can be beneficial (increased revenues, expanded market opportunities, and cost reduction), the ability of organizations to meet their goals is often increasingly dependent on events, processes, and controls that are not visible and are often beyond their control − such as a supplier's controls. That's why the demand for transparency in supply chains is now higher than ever before, and why this is the perfect time for you to help organizations assess their supply chain risks, evaluate the system controls within their manufacturing, production, or distribution systems, and communicate their supply chain management efforts to those with whom they do business.

You can also increase the credibility of the supply chain information communicated by the organization by providing an opinion on the organization's supply chain efforts. Our guide enables you to examine and report on the description of a system for manufacturing, producing and distributing goods as well as on the controls within that system using a dynamic, proactive, and agile approach. This guide will show you how to conduct this examination in accordance with the attestation standards. The guide may also be helpful when providing readiness assessments to your clients, who are not quite ready for an examination level service and need your help to get there.

The guide also includes excerpts from the two distinct but complementary sets of criteria developed by the AICPA to assist practitioners with SOC for Supply Chain engagements: the description criteria and the 2017 trust services criteria.

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Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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$130.00
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