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所在平台: Udemy |
课程主页: https://www.udemy.com/course/service-organization-control-reports-under-ssae18/
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**课程名称：** SSAE18 下的服务机构控制报告 **课程概述：** 本课程旨在帮助学员理解在企业日益依赖外包服务（如薪资、财务、IT、福利计划等）的背景下，服务机构控制报告（SOC）的重要性。这些外包服务可能影响企业的财务报告内部控制，甚至涉及合规和运营问题。 课程首先简要回顾了从SAS 70到SSAE 16，再到SSAE 18的演变过程，但重点将放在SSAE 18下的各项SOC报告。学员将学习到不同类型的SOC报告，包括： * SOC 1 - Type 1 * SOC 1 - Type 2 * SOC 2 - Type 1 * SOC 2 - Type 2 * SOC 3 * 网络安全SOC 课程内容侧重于解释这些报告的预期用途、对企业财务报告流程的影响，以及服务提供商和用户组织在理解和应用这些报告时可能遇到的复杂性。无论您是上市公司还是私营公司，理解SOC报告都至关重要。
Today's businesses have seen a dramatic increase in the use of outsourced providers to assist with executing processes from payroll, accounts payable, information technology, benefit plan administration and many other core processes. These processes ultimately have an impact on an organization's internal control over financial reporting but also could impact compliance and operational issues.In 2011, the Statement on Standards for Attestation Engagements (SSAE) 16 replaced the former Statement on Auditing Standards (SAS) 70. In May 2017, a new standard, SSAE 18, superseded SSAE 16. The concepts covered in this course are referred to as a Service Organization Control Report (SOC). Organizations who utilize outsourced providers should understand the various types of SOC reports, their intended use and their implication on a company's financial reporting process, regardless of your status as a publicly traded or privately held organization. The process can be complicated to understand as a user organization. Currently, several types of SOC Reports exist including:SOC 1 - Type 1SOC 1 - Type 2SOC 2 - Type 1SOC 2 - Type 2SOC 3Cybersecurity SOCThis course speaks briefly to the transition from SAS 70 to SSAE 16 and now SSAE 18. However, the focus is on the various Service Organization Control Reports, their purposes and uses.
