IPE audit evidence for compliance IPE, or Information Produced/Provided by the Entity, is a term used in compliance and auditing that regards the actual information used by the auditor in order to assess, test, and draw conclusions about controls, and ultimately, the audit opinion. There is no clear-cut, oxford-dictionary definition of what constitutes IPE, or …
Complementary user entity controls (CUEC) are controls that reside at the user entity level of a service organization. User entities are organizations that utilize the services of a service organization. Essentially what it means is that there is a shared responsibility between two parties to ensure the control criteria is being achieved. Think of CUECs …
What does a SOC 2 auditor do? An auditor who has been accredited by the AICPA can attest and report on if controls were suitably designed, and effectively implemented during the audit period for an organization. Not all accountants are CPAs, so when hiring an auditor it is important to be sure they are commissioned …
A SOC 2 Type II report assesses the design and operating effectiveness of an organization’s controls over a period of time. A SOC 2 Type II report is a report on an organization’s internal controls, capturing how a company safeguards customer data and how well those controls are operating. SOC 2 Type II Trust Principles …
