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 Rules | SA Lists | App 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 Rule | Citation Number | Citation Description |
|---|---|---|
| Accounts Created | SOX 404 | Management assessment of internal controls. |
| Accounts Deleted | SOX 404; ISO 27002 - 11.1.1, 11.2.2, 11.4.6, 11.6.1 | Management 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 Modified | SOX 404 | Management assessment of internal controls. |
| Group Management | SOX 404; ISO 27002 - 11.1.1, 11.2.2, 11.4.6, 11.6.1 | Management 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 Management | SOX 404 | Management assessment of internal controls. |
| Admin Access to Compliance Systems - Detail | Sox 404; ISO 27002 - 10.10.4 | Management assessment of internal controls; All activities by System Administrators and System Operators should be logged. |
| Admin Access to Compliance Systems - Top 25 | Sox 404; ISO 27002 - 10.10.4 | Management assessment of internal controls; All activities by System Administrators and System Operators should be logged. |
| Change in Audit Settings | SOX 404; ISO 15408-2 | Management assessment of internal controls; The system should ensure that security policy enforcement functions succeed before functions are allowed to proceed. |
| Access to Compliance Data - Detail | SOX 404 | Management assessment of internal controls. |
| Access to Compliance Data - Top 25 | SOX 404 | Management assessment of internal controls. |
| Logon Failures - Detail | SOX 404; ISO 27002 - 11.5.1 | Management assessment of internal controls; All successful and unsuccessful logon attempts should be recorded. |
| Logon Failures - Top 25 | SOX 404; ISO 27002 - 11.5.1 | Management assessment of internal controls; All successful and unsuccessful logon attempts should be recorded. |
| Password Changes - Detail Password Changes - Top 25 | SOX 404 | Management assessment of internal controls. |
| User Access Revoked | SOX 404; ISO 27002 - 11.2.1 | Management 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 - Detail | Sox 404; ISO 27002 -11.5.1 | Management assessment of internal controls; All successful and unsuccessful logon attempts should be recorded. |
| User Access to Compliance Systems - Top 25 | Sox 404; ISO 27002 -11.5.1 | Management assessment of internal controls; All successful and unsuccessful logon attempts should be recorded. |
