Information for Service Organization Management in a SOC 2® Engagement

Entities often use business relationships with other entities to further their objectives. Network-based information technology has enabled, and telecommunications systems have substantially increased, the economic benefits derived from these relationships. For example, some entities (user entities) can function more efficiently and effectively by outsourcing tasks or entire functions to another organization (service organization). A service organization is organized and operated to provide user entities with the benefits of the services of its personnel, expertise, equipment and technology to help accomplish