This course provides a practical understanding of IT controls and SOC reporting within financial audits. Participants will learn how to interpret SOC reports, evaluate control effectiveness, and determine reliance strategies. Real-world examples will demonstrate how IT controls tie directly to relevant financial statement areas and alignment with Complementary User Entity Controls (CUECs).
Learning Objectives
Interpret SOC 1 and SOC 2 reports Identify CUECs and subservice risks Evaluate control design and effectiveness Determine audit reliance strategies
Major Topics
SOC Reporting Information Technology General Controls (ITGC) Audit Reliance
