{"id":19442,"date":"2021-02-02T11:00:00","date_gmt":"2021-02-02T04:00:00","guid":{"rendered":"https:\/\/www.xinwengao.com\/cn\/pr\/2021020211000019442"},"modified":"2021-02-03T09:13:50","modified_gmt":"2021-02-03T01:13:50","slug":"%e4%b8%ad%e6%99%ba%e4%b8%8a%e6%b5%b7%e8%8e%b7%e5%be%97soc1%e3%80%81soc2%e5%92%8csoc3%e9%89%b4%e8%af%81%e6%8a%a5%e5%91%8a","status":"publish","type":"post","link":"https:\/\/www.xinwengao.com\/cn\/pr\/2021020211000019442","title":{"rendered":"\u4e2d\u667a\u4e0a\u6d77\u83b7\u5f97SOC1\u3001SOC2\u548cSOC3\u9274\u8bc1\u62a5\u544a"},"content":{"rendered":"<table border=\"0\" cellspacing=\"10\" cellpadding=\"5\" align=\"right\">\n<tbody>\n<tr>\n<td><img decoding=\"async\" src=\"https:\/\/www.xinwengao.com\/cn\/wp-content\/uploads\/Logo-39.jpg\" border=\"0\" alt=\"\" title=\"logo\" hspace=\"0\" vspace=\"0\" width=\"118\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><p>\u4e0a\u6d772021\u5e742\u67082\u65e5 \/\u7f8e\u901a\u793e\/ &#8212; 2021\u65b0\u5e74\u4f0a\u59cb\uff0c\u4e2d\u667a\u4e0a\u6d77\u6b63\u5f0f\u901a\u8fc7\u7531<b>\u56fd\u9645\u56db\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u4e4b\u4e00\u5b89\u6c38<\/b>\u6267\u884c\u7684SOC\u5ba1\u8ba1\uff0c\u5e76\u83b7\u5f97<b>SOC 1 Type II\u3001SOC 2 Type II\u548cSOC 3\u9274\u8bc1\u5ba1\u8ba1\u62a5\u544a<\/b>\u3002\u4e2d\u667a\u4e0a\u6d77\u66fe\u57282020\u5e74\u521d\u83b7\u5f97SOC 2 Type I\u62a5\u544a\uff0c\u76ee\u524d\u4e2d\u667a\u4e0a\u6d77\u662f\u56fd\u5185\u9886\u5148\u7684\u5728\u4eba\u4e8b\u548c\u9879\u76ee\u5916\u5305\u3001\u85aa\u7a0e\u5916\u5305\u53ca\u7075\u6d3b\u7528\u5de5\u65b9\u9762\u901a\u8fc7SOC 1\u30012\u548c3\u5168\u724c\u8ba4\u8bc1\u7684\u4eba\u529b\u8d44\u6e90\u5916\u5305\u670d\u52a1\u5546\u3002<\/p>\n<p>\u4f5c\u4e3a\u5168\u7403\u670d\u52a1\u673a\u6784\u5185\u90e8\u63a7\u5236\u548c\u4fe1\u606f\u5b89\u5168\u65b9\u9762\u7684\u6743\u5a01\u6807\u51c6\u4e4b\u4e00\uff0cSOC\u62a5\u544a\u662f\u8bc4\u4ef7\u670d\u52a1\u4f53\u7cfb\u76f8\u5173\u5185\u90e8\u63a7\u5236\u6709\u6548\u6027\u7684\u9274\u8bc1\u62a5\u544a\uff0c\u53d7\u5230\u4e1a\u754c\u5e7f\u6cdb\u8ba4\u53ef\uff0c\u4e5f\u662f\u5ba2\u6237\u5728\u9009\u62e9\u4eba\u529b\u8d44\u6e90\u5916\u5305\u670d\u52a1\u65f6\u7684\u91cd\u8981\u53c2\u8003\u4f9d\u636e\u3002SOC\u9274\u8bc1\u62a5\u544a\u4ee5\u8981\u6c42\u4e25\u82db\u3001\u901a\u8fc7\u96be\u5ea6\u9ad8\u8457\u79f0\uff0c\u5728\u4e00\u5e74\u65f6\u95f4\u5185\u6301\u7eed\u83b7\u5f97Type I\u548cType II\u62a5\u544a\uff0c\u5e76\u8986\u76d6SOC 1\u30012\u30013\u5168\u90e8\u7c7b\u522b\u62a5\u544a\u8bc1\u660e\u4e86\u4e2d\u667a\u4e0a\u6d77\u63d0\u4f9b\u670d\u52a1\u7684<b>\u6709\u5e8f\u53ef\u9760\u3001\u7a33\u5b9a\u53ef\u7528\u3001<\/b>\u4ee5\u53ca\u9ad8\u5ea6\u4fdd\u8bc1\u4e2d\u667a\u4e0a\u6d77<b>\u5ba2\u6237\u6570\u636e\u5b89\u5168\u80fd\u529b<\/b>\uff0c\u5f97\u5230\u4e86\u4e13\u4e1a\u7ea7\u522b\u7684\u8ba4\u53ef\uff01<\/p>\n<div class=\"PRN_ImbeddedAssetReference\" id=\"DivAssetPlaceHolder1980\">\n<p><a href=\"https:\/\/mma.prnasia.com\/media2\/1431078\/image.html\" target=\"_blank\" rel=\"nofollow noopener\"><img decoding=\"async\" src=\"https:\/\/www.xinwengao.com\/cn\/wp-content\/uploads\/image-166.jpg\" title=\"\u4e2d\u667a\u4e0a\u6d77\u83b7\u5f97SOC1\u3001SOC2\u548cSOC3\u9274\u8bc1\u62a5\u544a\" alt=\"\u4e2d\u667a\u4e0a\u6d77\u83b7\u5f97SOC1\u3001SOC2\u548cSOC3\u9274\u8bc1\u62a5\u544a\" \/><\/a><br \/><span>\u4e2d\u667a\u4e0a\u6d77\u83b7\u5f97SOC1\u3001SOC2\u548cSOC3\u9274\u8bc1\u62a5\u544a<\/span><\/p>\n<\/p><\/div>\n<p><b>SOC\u62a5\u544a\u662f\u4ec0\u4e48\uff1f<\/b><\/p>\n<p>SOC\u62a5\u544a\u5373 Report on System and Organization Controls\uff0c\u5176\u4e2d\u4e2d\u667a\u4e0a\u6d77\u6b64\u6b21\u51fa\u5177\u7684SOC\u62a5\u544a\u4e2d\uff0cSOC 1\u62a5\u544a\u5185\u5bb9\u6846\u67b6\u548c\u683c\u5f0f\u540c\u6b65\u9075\u5faa\u7531\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08AICPA\uff09\u5236\u5b9a\u7684\u6807\u51c6\u53ca\u56fd\u9645\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IAASB\uff09\u5236\u5b9a\u7684\u6807\u51c6\uff0cSOC 2\u548cSOC 3\u62a5\u544a\u4f7f\u7528AICPA\u53ef\u4fe1\u670d\u52a1\u51c6\u5219\uff08Trust Services Criteria\uff0cTSP Section 100\uff09\u4e3a\u57fa\u672c\uff0c\u9488\u5bf9\u4e13\u4e1a\u670d\u52a1\u673a\u6784\u7684\u5185\u90e8\u63a7\u5236\u662f\u5426\u7b26\u5408\u4e1a\u754c\u9886\u5148\u670d\u52a1\u76f8\u5173\u5185\u63a7\u7ba1\u7406\u53ca\u9002\u7528\u7684\u53ef\u4fe1\u670d\u52a1\u6807\u51c6\u8fdb\u884c\u72ec\u7acb\u7684\u5ba1\u8ba1\u68c0\u67e5\u7a0b\u5e8f\u3002<\/p>\n<p>SOC \u62a5\u544a\u662f\u76ee\u524d\u56fd\u5185\u5916\u4eba\u529b\u8d44\u6e90\u5916\u5305\u670d\u52a1\u63d0\u4f9b\u5546<b>\u666e\u904d\u8ba4\u53ef<\/b>\u7684\u3001<b>\u5177\u6709\u5ba1\u8ba1\u516c\u4fe1\u529b<\/b>\u7684\u62a5\u544a\u3002<\/p>\n<p><b>\u5404\u7c7b<\/b><b>SOC\u62a5\u544a\u533a\u522b\uff1f<\/b><\/p>\n<p><b>SOC 1<\/b>\u4e13\u6ce8\u4e8e\u8bc4\u4f30\u4e2d\u667a\u4e0a\u6d77\u5bf9\u7528\u6237\u673a\u6784\uff08\u5373\u5ba2\u6237\uff09\u8d22\u52a1\u62a5\u544a\u6d41\u7a0b\u76f8\u5173\u5916\u5305\u670d\u52a1\u7684\u5185\u90e8\u63a7\u5236\u73af\u5883\uff08\u7b97\u85aa\u6a21\u5757\u7684\u8ba1\u7b97\u7ed3\u679c\u5c06\u76f4\u63a5\u5f71\u54cd\u7528\u6237\u673a\u6784\u8d22\u52a1\u62a5\u544a\uff09\u3002<\/p>\n<p><b>SOC 2<\/b>\u62a5\u544a\u5173\u6ce8\u4e0e\u5b89\u5168\u6027\u3001\u53ef\u7528\u6027\u3001\u4fdd\u5bc6\u6027\u3001\u8fdb\u7a0b\u5b8c\u6574\u6027\u53ca\u9690\u79c1\u6027\u76f8\u5173\u7684\u670d\u52a1\u673a\u6784\u4fe1\u606f\u5b89\u5168\u5185\u90e8\u63a7\u5236\u6d3b\u52a8\uff0c\u5176\u4e2d\uff0c\u4e2d\u667a\u4e0a\u6d77\u6b64\u6b21\u62a5\u544a\u4e13\u6ce8\u4e8e\u524d\u4e09\u5927\u9886\u57df\u3002<\/p>\n<p>\u83b7\u5f97<b>Type I<\/b>\u62a5\u544a\uff0c\u4f53\u73b0\u670d\u52a1\u673a\u6784\u5e94\u5bf9\u670d\u52a1\u6d41\u7a0b\u548c\u4fe1\u606f\u5b89\u5168\u98ce\u9669\u91c7\u53d6\u7684\u5185\u90e8\u63a7\u5236\u63aa\u65bd\u7684\u8bbe\u8ba1\u5408\u7406\u6027\uff1b\u83b7\u5f97<b>Type II<\/b>\u62a5\u544a\u5219\u610f\u5473\u7740\u8fd9\u4e9b\u63aa\u65bd\u5728\u62a5\u544a\u671f\u95f4\u5185\u7684\u6267\u884c\u6709\u6548\u6027\u3002SOC 1\u548c2 Type II\u62a5\u544a\u8be6\u7ec6\u9610\u8ff0\u4e86\u670d\u52a1\u673a\u6784\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\u548c\u673a\u5236\uff0c\u53ca\u5ba1\u8ba1\u68c0\u67e5\u7ed3\u679c\uff0c\u4e3a\u8be6\u5f0f\u62a5\u544a\u3002<\/p>\n<p><b>SOC 3<\/b>\u62a5\u544a\u5219\u662f\u57fa\u4e8eSOC 2 Type II\u62a5\u544a\u7684\u6458\u8981\u7248\u672c\uff0c\u53ef\u4f9b\u516c\u4f17\u5ba1\u9605\u3002<\/p>\n<p><b>\u4e2d\u667a\u4e0a\u6d77\u670d\u52a1\u53ef\u9760\uff0c\u5ba2\u6237\u4fe1\u606f\u53ca\u6570\u636e\u5b89\u5168\u6709\u4fdd\u969c<\/b><\/p>\n<p>\u4e2d\u667a\u4e0a\u6d77\u662f\u56fd\u6709\u91cd\u70b9\u9aa8\u5e72\u4f01\u4e1a\u4e2d\u667a\u96c6\u56e2\u6240\u5c5e\u5168\u56fd\u6027\u670d\u52a1\u7f51\u7edc\u6218\u7565\u5e03\u5c40\u4e2d\u91cd\u8981\u7684\u6218\u7565\u6210\u5458\uff0c\u76ee\u524d\uff0c2\u4e07\u4f59\u5bb6\u5ba2\u6237\u4f01\u4e1a\u8d85\u8fc780\u4e07\u7684\u96c7\u5458\u5747\u5728\u4f7f\u7528\u4e2d\u667a\u4e0a\u6d77\u7684\u4eba\u4e8b\u53ca\u9879\u76ee\u5916\u5305\u3001\u85aa\u7a0e\u5916\u5305\u3001\u7075\u6d3b\u7528\u5de5\u7b49\u670d\u52a1\uff0c\u56e0\u6b64\u670d\u52a1\u8d28\u91cf\u53ca\u5ba2\u6237\u4fe1\u606f\u5b89\u5168\u662f\u4e2d\u667a\u4e0a\u6d77\u7684\u9996\u8981\u8d23\u4efb\u3002<\/p>\n<p>\u6b64\u6b21SOC\u5ba1\u8ba1\u8303\u56f4\u8986\u76d6\u4e2d\u667a\u4e0a\u6d77\u901a\u8fc7<b>\u201c\u667a\u7075\u901a\u201d\u5916\u5305ERP\u7cfb\u7edf\u3001\u201c\u667a\u7fd4\u901a\u201d\u5ba2\u6237\u6570\u636e\u4ea4\u4ed8\u7ec8\u7aef\u5e73\u53f0\u3001\u201c\u667a\u7ffc\u901a\u201d\u5168\u56fd\u53d7\u6258\u53ca\u59d4\u6258\u7ba1\u7406\u5e73\u53f0\u3001\u53ca\u4e2d\u667ae\u5bb6\u548ceHR+\u7b49\u4e91\u4ea7\u54c1<\/b>\u652f\u6301\u7684\u4e0a\u8ff0\u670d\u52a1\uff0c\u83b7\u5f97\u8be5\u5ba1\u8ba1\u62a5\u544a\u610f\u5473\u7740\u4e2d\u667a\u4e0a\u6d77\u80fd\u591f\u5b9e\u73b0\u670d\u52a1\u53ef\u9760\u7684\u76ee\u6807\uff0c\u53ca\u5b89\u5168\u6027\u3001\u53ef\u7528\u6027\u53ca\u4fdd\u5bc6\u6027\u76f8\u5173\u7684\u627f\u8bfa\uff0c\u6ee1\u8db3\u7528\u6237\u673a\u6784\u7684<b>\u4fe1\u606f\u5b89\u5168<\/b>\u53ca<b>\u6570\u636e\u5b89\u5168<\/b>\u7b49\u76f8\u5173\u8981\u6c42\u3002<\/p>\n<p>\u5ba2\u6237\u53ef\u4ee5\u901a\u8fc7\u4e2d\u667a\u4e0a\u6d77\u5ba2\u6237\u670d\u52a1\u56e2\u961f\u548c\u4fe1\u606f\u5b89\u5168\u56e2\u961f\u83b7\u53d6\u4e2d\u667a\u4e0a\u6d77\u7684SOC\u62a5\u544a\uff0c\u6216\u5728\u5b98\u7f51\u6d4f\u89c8SOC 3\u62a5\u544a \uff0c\u4ece\u800c\u4e86\u89e3\u4e2d\u667a\u4e0a\u6d77\u5185\u90e8\u63a7\u5236\u63aa\u65bd\u4ee5\u53ca\u5185\u90e8\u63a7\u5236\u7684\u6709\u6548\u6027\u3002<\/p>\n<p>\u4e2d\u667a\u4e0a\u6d77\u59cb\u7ec8\u5c06\u63d0\u5347\u670d\u52a1\u6c34\u5e73\u53ca\u4fe1\u606f\u5b89\u5168\u5408\u89c4\u5efa\u8bbe\u89c6\u4e3a\u91cd\u4e2d\u4e4b\u91cd\uff0c\u4e2d\u667a\u4e0a\u6d77\u4e5f\u4f1a\u79c9\u627f\u201c\u8bda\u4fe1\u3001\u5c0a\u91cd\u3001\u516c\u6b63\u3001\u4e13\u4e1a\u201d\u7684\u670d\u52a1\u7cbe\u795e\uff0c\u4ee5\u5353\u8d8a\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u4e3a\u5ba2\u6237\u63d0\u9ad8\u66f4\u4e3a\u53ef\u9760\u3001\u7a33\u5b9a\u3001\u5b89\u5168\u3001\u5408\u89c4\u7684\u4eba\u529b\u8d44\u6e90\u670d\u52a1\u3002<\/p>\n<div class=\"PRN_ImbeddedAssetReference\" id=\"DivAssetPlaceHolder2755\">\n<\/p><\/div>\n<div class=\"PRN_ImbeddedAssetReference\" id=\"DivAssetPlaceHolder0\">  <\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u6d772021\u5e742\u67082\u65e5 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