A SOC for Supply Chain audit report includes:
The SOC for the supply chain is a management’s description of the entity’s production, manufacturing, or distribution system.
A written assertion by the entity management about whether:
- (a) The description of the entity's system was presented in accordance with the description criteria.
- (b) The controls stated in the description, which are necessary to provide reasonable assurance that the entity achieved its principal system objectives, were effective based on the applicable trust services criteria.
A CPA’s opinion on controls is stated in the SOC for supply chain description, which is necessary to provide reasonable assurance that the entity achieved its principal system objectives. The opinion further says that controls were designed and operating effectively throughout the period, based on the applicable trust services criteria relevant to security, availability, processing integrity, confidentiality, or privacy.
Services
Perform examination and provide an opinion on controls stated in the description, which are necessary to provide reasonable assurance that the entity achieved its principal system objectives, were designed and operating effectively.