SOC Report Testing: Testing Design vs Operating Effectiveness of Controls
2:23
YouTubeLinford & Company LLP
SOC Report Testing: Testing Design vs Operating Effectiveness of Controls
Olivia Refile, auditor at Linford & Company, talks about the difference between testing the design vs the operating effectiveness of controls in a SOC examination (https://linfordco.com/blog/design-vs-operating-effectiveness/), including how auditors perform the test of design and how auditors perform the test of operating effectiveness.
7.3K viewsJul 21, 2022
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