Technical Line - How SOC reporting may be affected by the COVID-19 pandemic

21 May 2020 PDF
Subject AccountingLink
Topics COVID-19
Publications Technical Line


Management of service organizations that provide System and Organization Controls (SOC) reports to the companies they do business with needs to consider the implications of the COVID-19 pandemic on this reporting. Management needs to consider whether the service organization’s system and controls changed due to stay-at-home orders and other restrictions instituted worldwide. Management also needs to consider whether it needs to update its risk assessment and/or make changes to its description of the system and its assertion about the design of the organization’s controls and their operating effectiveness.

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