Question

Do an Internet search to find the SOC 3 report for Google's Cloud Platform System for the latest period available.

Required:

a. Read the report. Identify the accounting firm that performed the SOC 3 attestation engagement. Which of the Trust Services Criteria are referenced in the report?

b. Briefly explain why Google would want to pay a CPA firm to provide a SOC 3 report for its Cloud Platform System?

Answer 1

• Ernst and Young  performed the SOC 3 attestation engagement.  Trust Services Principles and Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy are referenced in the report
• SOC 3 is similar to SOC 2 with main difference that it is shorter and is intended for the general audience, SSAE 16 casts responsibility on company to audit their internal controls by third independent party. CPAs are authorized for the same. The same rational goes to SOC 3 also where it is mandatory to provide reports to the general public after due verification from CPAs who are authorized as per AICPA requirements to give independent view of the company's policies.

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