type 2 report
Acronyms
- None
Preferred Term
- None
Definitions
| Type | Definition | Sources |
|---|---|---|
| Noun | A report that comprises the following: a. Management's description of the service organization's system. b. A written assertion by management of the service organization about whether in all material respects, and based on suitable criteria, i. management's description of the service organization's system fairly presents the service organization's system that was designed and implemented throughout the specified period. ii. the controls related to the control objectives stated in management's description of the service organization's system were suitably designed throughout the specified period to achieve those control objectives. iii. the controls related to the control objectives stated in management's description of the service organization's system operated effectively throughout the specified period to achieve those control objectives. c. A service auditor's report that i. expresses an opinion on the matters in (b)(i)–(b)(iii). ii. includes a description of the tests of controls and the results thereof. (used 120 times in citations and controls) |
Other Forms
| Type | Other Form |
|---|---|
| None | |
Relationships
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Citations
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| AD ID | Authority Document | CT ID | Reference | Guidance | CC ID |
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| {{ citation.authority_document.id }} | {{ citation.authority_document.common_name }} | {{ citation.id }} | {{ citation.reference }} | {{ citation.guidance_as_tagged || citation.guidance }} | {{ citation.control.id }} None |
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