AICPA Guide SOC for Supply Chain: Reporting on an Examination of Controls Relevant to Security, 可用性, Processing Integrity, Confidentiality, or Privacy in a Production, 制造业, or Distribution System

Become a trusted authority on supply chain risk management.

Internal and external forces such as globalization, global interconnectivity, 自动化, and other technological advancements are making today's supply chains highly sophisticated and complex. For organizations that produce, manufacture or distribute 产品, t在这里's often a high level of interdependence and connectivity with their suppliers and their customers and business 合作伙伴s. 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, 流程, 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, 生产, 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, 积极主动的, 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 客户端s, who are not quite ready for an examination level service and need your help to get t在这里.

This edition of the guide includes updates from SSAE No. 20, Amendments to the Description of the Concept of Materiality，及SSAE编号. 21, Direct Examination Engagements.

Who Will Benefit

• CPAs supporting 客户端s' 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 合作伙伴s
• Customers and business 合作伙伴s in a supply chain who need information on the effectiveness of controls in a 生产, manufacturing or distribution system

关键的话题

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