Mphe kakaretso ea mefuta e fapaneng ea litlaleho tsa SOC le hore na li sebelisetsoa eng
Context:Tsamaiso ea Tsamaiso le Tsamaiso (SOC), (eo ka linako tse ling e bitsoang taolo ea mekhatlo ea litšebeletso) joalo ka ha e hlalositsoe ke American Institute of Certified Public Accountants (AICPA), ke lebitso la litlaleho tse hlahisoang nakong ea tlhahlobo ea libuka. E reretsoe hore e sebelisoe ke mekhatlo ea litšebeletso (mekhatlo e fanang ka litsamaiso tsa tlhahisoleseding e le tšebeletso ho mekhatlo e meng) ho fana ka litlaleho tse tiisitsoeng tsa taolo ea ka hare ho litsamaiso tseo tsa tlhahisoleseding ho basebelisi ba lits'ebeletso tseo. Litlaleho tsena li bua haholo ka lintho tse laoloang tse hlophisitsoeng ka lihlopha tse hlano tse bitsoang Melao-motheo ea Tšebeletso ea Tšepo. Tekanyetso ea tlhahlobo ea libuka ea AICPA Statement on Standards for Attestation Engagements no. 18 (SSAE 18), karolo 320, "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting", e hlalosa maemo a mabeli a ho tlaleha, mofuta oa 1 le mofuta oa 2. Lintho tse eketsehileng tsa tataiso tsa AICPA li hlalosa mefuta e meraro ea ho tlaleha: SOC 1, SOC 2, le SOC 3.  Melao-motheo ea Tšebeletso ea Tšepo Litlaleho tsa SOC 2 li shebana le taolo e sebetsanang le mekhahlelo e mehlano e koahelang e bitsoang Melao-motheo ea Tšebeletso ea Tšepo eo hape e tšehetsang triad ea CIA ea ts'ireletso ea tlhaiso-leseling:  Tšireletseho Li-firewall Ho lemoha ho kenella Netefatso ea lintlha tse ngata Ho fumaneha Tlhokomelo ea tshebetso Ho hlaphoheloa ha koluoa Ho sebetsana le ketsahalo Lekunutu Ho kenyeletsa Taolo ea ho kena Li-firewall Ho Sebetsa ka Botšepehi Netefatso ea boleng Tlhokomelo ea ts'ebetso Ho khomarela molao-motheo Boinotši Taolo ea ho kena Netefatso ea lintlha tse ngata Ho kenyeletsa Tlaleho Maemo Ho na le maemo a mabeli a litlaleho tsa SOC tseo hape li boletsoeng ke SSAE 18:  Mofuta oa I, o hlalosang litsamaiso tsa mokhatlo o fanang ka litšebeletso le hore na moralo oa litsamaiso tse boletsoeng o lumellana le melao-motheo e amehang ea ts'epo. (Na moralo le litokomane li ka finyella lipakane tse hlalositsoeng tlalehong?) Mofuta oa II, o shebaneng le katleho ea ts'ebetso ea taolo e boletsoeng ka nako e itseng (hangata likhoeli tse 9 ho isa ho tse 12). (Na ho kenngoa ts'ebetsong ho loketse?) Mefuta Ho na le mefuta e meraro ea litlaleho tsa SOC.  SOC 1 <unk> Tlhokomelo ea ka Hare ea Tlaleho ea Lichelete (ICFR) SOC 2 <unk> Litekanyetso tsa Litšebeletso tsa Tšepo SOC 3 <unk> Litekanyetso tsa Litšebeletso tsa Tšepo bakeng sa Tlaleho ea Ts'ebeliso e Akaretsang Ho phaella moo, ho na le litlaleho tse khethehileng tsa SOC bakeng sa Cybersecurity le Supply Chain.  Litlaleho tsa SOC 1 le SOC 2 li reretsoe bamameli ba fokolang <unk> ka ho khetheha, basebelisi ba nang le kutloisiso e lekaneng ea sistimi eo ho buuoang ka eona. Litlaleho tsa SOC 3 li na le boitsebiso bo fokolang'me li ka abeloa sechaba ka kakaretso.
Mefuta e fapaneng ea litlaleho tsa SOC ke SOC 1, SOC 2, le SOC 3. Tlaleho ka 'ngoe e sebelisetsoa mokhatlo o hlophisitsoeng oa mokha oa boraro ho utloisisa taolo ea mokhatlo o mong. Litlaleho tsa SOC 1 li akaretsa taolo ea litlaleho tsa lichelete, litlaleho tsa SOC 2 li akaretsa litekanyetso tsa lits'ebeletso tsa ts'epo (ts'ireletso, ho fumaneha, lekunutu, botšepehi ba ts'ebetso le boinotšing),'me litlaleho tsa SOC 3 ke litlaleho tsa SOC 2 tse sebelisoang ka kakaretso.