IT Controls & SOC Reporting in Financial Audits

Overview

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).

Highlights

• SOC Reporting 
• Information Technology General Controls (ITGC) 
• Audit Reliance

Prerequisites

Basic understanding of the financial audit process and System and Organization Controls (SOC) Reports

Designed For

CPAs, auditors, and professionals involved in SOC reliance

Objectives

• Interpret SOC 1 and SOC 2 reports
• Identify CUECs and subservice risks
• Evaluate control design and effectiveness
• Determine audit reliance strategies

Preparation

None

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Accounting Continuing Professional Education Network (ACPEN).