Nginikeze ukubuka konke kwezinhlobo ezahlukene zemibiko ye-SOC nokuthi zisetshenziselwa ini
Context:Ukulawulwa Kwesistimu Nenhlangano (i-SOC), (futhi kwesinye isikhathi ebizwa ngokuthi ukulawulwa kwezinhlangano zezinsizakalo) njengoba kuchazwe yi-American Institute of Certified Public Accountants (AICPA), yigama leqoqo lemibiko ekhiqizwa ngesikhathi sokucwaningwa kwamabhuku. Kuhloswe ukuba kusetshenziswe izinhlangano zezinsizakalo (izinhlangano ezihlinzeka ngezinhlelo zolwazi njengensizakalo kwezinye izinhlangano) ukukhipha imibiko eqinisekisiwe yokulawulwa kwangaphakathi kwalezo zinhlelo zolwazi kubasebenzisi balezo zinsizakalo. Imibiko igxile ekulawuleni okuqoqwe ngezigaba ezinhlanu ezibizwa ngokuthi Izimiso Zesevisi Yokwethenjwa. Isitatimende se-AICPA esijwayelekile sokucwaningwa kwamabhuku esiphathelene namazinga emisebenzi yokuqinisekisa inombolo 18 (i-SSAE 18), isigaba 320, "Ukubika ngokuhlolwa kokulawulwa kwenhlangano yezinsizakalo efanelekile ekulawuleni kwangaphakathi kwamabhizinisi abasebenzisi ngokubika kwezezimali", sichaza amazinga amabili okubika, uhlobo 1 nohlobo 2. Izincwadi ezengeziwe zokuqondisa ze-AICPA zichaza izinhlobo ezintathu zokubika: i-SOC 1, i-SOC 2, ne-SOC 3.  Izimiso Zesevisi Yokwethenjwa Imibiko ye-SOC 2 igxile ekulawuleni okubhekiswe ezigabeni ezinhlanu ezihlanganisa izingxenye ezibizwa ngokuthi yi-Trust Service Principles ezisekela i-CIA triad yezokuphepha kolwazi:  Ezokuphepha Izindonga zomlilo Ukutholwa kokungena ngemvume Ukuqinisekisa ngezici eziningi Ukutholakala Ukuqapha ukusebenza Ukuvuselelwa ngemva kwenhlekelele Ukuphathwa kwesigameko Imfihlo Ukubethela Izindlela zokulawula ukufinyelela Izindonga zomlilo Ukucubungula Ubuqotho Ukuqinisekiswa kwekhwalithi Ukuqapha inqubo Ukunamathela esimisweni Ubumfihlo Ukulawula ukufinyelela Ukuqinisekisa ngezici eziningi Ukubethela Ukubika Amazinga Kukhona amazinga amabili emibiko ye-SOC nayo echazwe yi-SSAE 18:  Uhlobo I, oluchaza izinhlelo zenhlangano enikezela ngezinsizakalo nokuthi ngabe ukwakheka kokulawula okucacisiwe kuyahlangabezana yini nezimiso zokwethembana ezifanele. (Ingabe umklamo nemibhalo kungenzeka ukuba kufeze imigomo echazwe embikweni?) Uhlobo II, olubheka nokusebenza kahle kokulawulwa okucacisiwe esikhathini esithile (ngokuvamile izinyanga ezingu-9 kuya kwezingu-12). (Ingabe lokhu kusetshenziswa kufanelekile?) Izinhlobo Kunezinhlobo ezintathu zemibiko ye-SOC.  I-SOC 1 <unk> Ukulawulwa Kwangaphakathi Kokubika Kwezezimali (ICFR) I-SOC 2 <unk> Izinkambiso Zezinsizakalo Zokwethenjwa I-SOC 3 <unk> Imigomo Yezinsizakalo Zokwethenjwa Yokusetshenziswa Okujwayelekile Umbiko Ngaphezu kwalokho, kunemibiko ekhethekile ye-SOC ye-Cybersecurity ne-Supply Chain.  Imibiko ye-SOC 1 ne-SOC 2 ihloselwe izethameli ezilinganiselwe <unk> ikakhulukazi, abasebenzisi abanokuqonda okwanele kohlelo okukhulunywa ngalo. Imibiko ye-SOC 3 iqukethe ulwazi olungacacile kangako futhi ingasatshalaliswa emphakathini jikelele.
Izinhlobo ezahlukene zemibiko ye-SOC yi-SOC 1, SOC 2, ne-SOC 3. Umbiko ngamunye usetshenziselwa inhlangano yomuntu wesithathu ukuqonda izilawuli zenye inhlangano. Imibiko ye-SOC 1 ihlanganisa izilawuli zokubika kwezezimali, imibiko ye-SOC 2 ihlanganisa imigomo yezinsizakalo zokwethenjwa (ukuphepha, ukutholakala, ukugcinwa kuyimfihlo, ubuqotho bokucubungula, nobumfihlo), kanti imibiko ye-SOC 3 iyimibiko esetshenziswa kabanzi ye-SOC 2.