Evaluating Exceptions in a SOC Engagement and Managing the Risk...

white paper

By: Jamie Kilcoyne | Managing Director, Coalfire Controls | CPA, CISA, CITP, CIA, CFE

Evaluating Exceptions in a SOC Engagement and Managing the Risk...

One of the most challenging aspects of a System and Organization Controls (SOC) engagement is evaluating exceptions / control failures and determining how they will impact the SOC report and whether they will result in a qualified or adverse opinion. There is a significant amount of judgment involved in this evaluation, but essentially it comes down to responding to the following questions:

  • For a SOC 1, do the exceptions result in a failure to achieve one or more control objectives?
  • For a SOC 2, do the exceptions result in a failure to effectively address one or more Trust Services Criteria (TSC)?

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