Compliance Reports: Statement on Standards for Attestation Engagements (SSAE 16)

Document created by RSA Information Design and Development on May 25, 2016Last modified by RSA Information Design and Development on Nov 15, 2018
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Statement on Standards for Attestation Engagements (SSAE 16) is an attestation standard issued by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) specifically geared towards addressing engagements conducted by service organizations to report on the design of controls and their operating effectiveness.

Dependencies

The SSAE 16 compliance reports have the following dependencies.

                  
SA RulesSA ListsApp Rules

Accounts Created

Accounts Deleted

Accounts Modified

Group Management

Password Changes

Password Changes Summary

User Access Revoked

Change in Audit Settings

Admin Access to Compliance Systems Details

Admin Access to Compliance Systems Summary

Change in Audit Settings

Access To Compliance Data Details

Access to Compliance Data Summary

Logon Failures Details

Logon Failures Summary

User Access to Compliance Systems Details

User Access to Compliance Systems Summary

Administrative Users

Compliance Data

Compliance Systems

account:created

account:deleted

account:modified

account:logon-success

config:change-audit-setting

account:group-management

account:logon-failure

account:password-change

access:user-access-revoked

alm:cardholder-data

Citations

The SSAE 16 reports have the following Citations.

                                                                                             
Report RuleCitation NumberCitation Description
Accounts CreatedSOX 404Management assessment of internal controls.
Accounts DeletedSOX 404; ISO 27002 - 11.1.1, 11.2.2, 11.4.6, 11.6.1Management assessment of internal controls; An access control policy should be developed and should state the access control rules and rights for all users and groups. Both logical and physical access controls should be used.
Accounts ModifiedSOX 404Management assessment of internal controls.
Group ManagementSOX 404; ISO 27002 - 11.1.1, 11.2.2, 11.4.6, 11.6.1Management assessment of internal controls; An access control policy should be developed and should state the access control rules and rights for all users and groups. Both logical and physical access controls should be used.
Account ManagementSOX 404Management assessment of internal controls.
Admin Access to Compliance Systems - DetailSox 404; ISO 27002 - 10.10.4Management assessment of internal controls; All activities by System Administrators and System Operators should be logged. 
Admin Access to Compliance Systems - Top 25Sox 404; ISO 27002 - 10.10.4Management assessment of internal controls; All activities by System Administrators and System Operators should be logged. 
Change in Audit SettingsSOX 404; ISO 15408-2Management assessment of internal controls; The system should ensure that security policy enforcement functions succeed before functions are allowed to proceed. 
Access to Compliance Data - DetailSOX 404Management assessment of internal controls.
Access to Compliance Data - Top 25SOX 404Management assessment of internal controls.
Logon Failures - DetailSOX 404; ISO 27002 - 11.5.1Management assessment of internal controls; All successful and unsuccessful logon attempts should be recorded.
Logon Failures - Top 25SOX 404; ISO 27002 - 11.5.1Management assessment of internal controls; All successful and unsuccessful logon attempts should be recorded.
Password Changes - Detail
Password Changes - Top 25
SOX 404Management assessment of internal controls.
User Access RevokedSOX 404; ISO 27002 - 11.2.1Management assessment of internal controls; Users who have changed jobs or left the organization should have their access rights removed immediately.
User Access to Compliance Systems - DetailSox 404; ISO 27002 -11.5.1Management assessment of internal controls; All successful and unsuccessful logon attempts should be recorded.
User Access to Compliance Systems - Top 25Sox 404; ISO 27002 -11.5.1Management assessment of internal controls; All successful and unsuccessful logon attempts should be recorded.
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