Ssae 18 Complementary Subservice Organization Controls

Complementary subservice organization controls controls that.

Ssae 18 complementary subservice organization controls.

What is a subservice organization. Standards for 18 attestation engagements issued by the auditing standards board attestation standards. Under ssae 18 a service organization should. For the carve out method the service organization s description of its system is to include the services performed by the actual subservice.

10 17 will fall under the ssae 18. Include a description of any subservice organization controls referred to as complementary subservice organization controls that the service organization relies on to provide the primary services to its customers. Clarification and recodification supersedes statement on standards for attestation engagements nos. 15 an examination of an.

A subservice organization is simply an outsourcing company to the main service organization. Identify all subservice organizations used in providing the services. The new ssae 18 standard is. Within the ssae 18 are the standards the main service organization should aim to achieve.

18 requires the consideration of complementary subservice organization controls which are the controls for portions of the service organization s systems that are outsourced to other service organizations. Complementary subservice organization controls. It will universally be referred to as a soc report and is effective for reports dated on or after may 1st of 2017. Alternatively a subservice organization could also undergo their very own soc 1 ssae 18 type 1 or type 2 engagement in further helping facilitate reporting requirements for the service organization.

Ssae 18 also. The old ssae 16 standard was based on the requirements and guidance provided by attestation standards section 801 reporting on controls at a service organization. Complementary subservice organization controls is a new term used to reference subservice organization controls that service organizations rely on to meet the expected control objective. As of may 1 these engagements specifically ssae nos.

Additionally the ssae 18 requires the inclusion of defined complementary subservice organization controls when applicable see below for a definition of complementary subservice organization controls. Under these circumstances management and the service auditor need to consider the subservice organization controls assumed in the design of the service. The ssae 18 is a business standard that gives advice on handling services that are provided by subservice organizations.