SOX·Articulo SOC-1·SOX Third-Party Controls
Third-party service organisation controls
SOC 1third partiesCUECs
Resumen en lenguaje claro
Uso de informes SOC 1/SOC 2 para proveedores que soportan procesos financieros o infraestructura critica.
Texto oficial (EN)
When outsourced systems affect financial reporting, organisations should obtain and review relevant SOC reports, map complementary user entity controls, track exceptions and assess carve-outs or subservice organisations.