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Keywords: SOC
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Journal Articles
Current Issues in Auditing 1–7.
Published: 04 February 2025
..., the American Institute of Certified Public Accountants (AICPA) offers a System and Organization Controls (SOC) for Cybersecurity assurance service. However, SOC for Cybersecurity faces competition from less comprehensive and less costly assurance services in a nonstandardized assurance market...
Journal Articles
Current Issues in Auditing 1–6.
Published: 07 December 2024
...Rebecca R. Perols; Uday S. Murthy SUMMARY As cybersecurity risk and disclosure requirements increase, companies are looking to audit practitioners to provide System and Organization Controls (SOC) for Cybersecurity assurance services. Companies can choose to use the same firm as their financial...