Get description criteria for your SOC for Supply Chain engagement

Description criteria are used by entity management when preparing the description of the entity’s system and by the practitioner when evaluating the description. Applying the description criteria in actual situations requires judgment. Therefore, in addition to the description criteria, supplement A presents implementation guidance for each criterion. The implementation guidance presents factors to consider when making judgments about the nature and extent of disclosures called for by each criterion. The implementation guidance does not address all possible situations; therefore, users