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

a. The SOC 3 attestation engagement was performed by Ernst & Young LLP(303 Almaden Boulevard San Jose, CA 95 110).

Trust Services Criteria referenced are:

1. Security - Protection of system against unauthorized access, alteration, modification, use

2. Availability - Available for operation and use by Service users

3.Confidentiality - Protection of information or data against Unauthorized sharing or transfer.

b. Google would like a CPA Firm to provide a SOC 3 report for its Cloud Platform System to:

1. Attract potential customers to Use Google Cloud Services

2. Place users reliance on the Google Internal Controls for Security, Availability and Confidentiality.

3. It is Public Report so it increases the Brand Image and Goodwill.

4. Maintain best standard over the services provided.

5. To obtain suggestion for improvements and find weakness or deficiencies in Internal Control.