Authorization Cloud Computing Corporate Governance Mitigation 
LogisManager
MAY 24, 2021
Strengthening corporate governance. Requiring corporate transparency. Authorizing the Public Company Accounting Oversight Board (PCAOB) to monitor corporate behavior. SOC reports were created by the AICPA amidst the rise of cloud computing, which has increased accessibility to applications and data.
Reciprocity
DECEMBER 21, 2022
Processing integrity: System processing is complete, valid, accurate, timely, and authorized to meet your service organization’s objectives. Risk mitigation. The AICPA created SOC 2 to establish an audit standard that addresses the ongoing trends of cloud computing and software as a service. Risk assessment.
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