AICPA Guide SOC for Supply Chain: Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System

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Become a trusted authority on supply chain risk management.

Internal and external forces such as globalization, global interconnectivity, automation, and other technological advancements are making today's supply chains highly sophisticated and complex. For organizations that produce, manufacture or distribute products, there's often a high level of interdependence and connectivity with their suppliers and their customers and business partners. Although the interconnectedness of these organizations can be beneficial (increased revenues, expanded market opportunities, and cost reduction), the ability of organizations to meet their goals is often increasingly dependent on events, processes, and controls that are not visible and are often beyond their control, such as a supplier's controls. That's why the demand for transparency in supply chains is now higher than ever before, and why this is the perfect time for you to help organizations assess their supply chain risks, evaluate the system controls within their manufacturing, production, or distribution systems, and communicate their supply chain management efforts to those with whom they do business.

You can also increase the credibility of the supply chain information communicated by the organization by providing an opinion on the organization's supply chain efforts. Our guide enables you to examine and report on the description of a system for manufacturing, producing and distributing goods as well as on the controls within that system using a dynamic, proactive, and agile approach. This guide will show you how to conduct this examination in accordance with the attestation standards. The guide may also be helpful when providing readiness assessments to your clients, who are not quite ready for an examination level service and need your help to get there.

This edition of the guide includes updates from SSAE No. 20, Amendments to the Description of the Concept of Materiality, and SSAE No. 21, Direct Examination Engagements.

Who Will Benefit

• CPAs supporting clients' supply chain risk management efforts
• CPAs engaged to perform SOC for Supply Chain examinations
• Management of producers, manufacturers or distribution companies in a supply chain looking to issue a SOC for Supply Chain report to customers or business partners
• Customers and business partners in a supply chain who need information on the effectiveness of controls in a production, manufacturing or distribution system

Key Topic

New SOC for Supply Chain examination engagement added to the SOC suite of services.