Pearlin Capital has issued a letter of intent to acquire outsourced human resources and payroll services firm, Elige Payroll & HR Solutions. During its due diligence phase, Pearlin becomes concerned with some of its findings and decides to hire an independent audit firm to perform a SOC 2® audit on Elige.
In this phase of your audit, you must search for deficiencies that have a pervasive effect on Elige's service commitments and system requirements based on each of the five trust services criteria. To do that, review the system objectives, emails from your audit partner, and the minutes from the last Elige board meeting.
For the second task in the engagement, Elige wanted to gain an understanding of impacts on the organization based on a few potential situations, so Elige can better plan for future considerations related to its development and management of controls.
For the third task in the engagement, review several existing deficiencies identified by management and determine whether the opinion on the Type 1 SOC 2® report you will issue should be modified. Assume the threshold for opinion modification is a conflict with the system description, system objectives, or SLA, regarding only the suitability of a control.
In Part I, select the control deficiency in column B that best addresses the design flaw identified in column A.
In Part II, select the most applicable trust services criterion in column B that relates to the potential control deficiency identified in column A. Then, in column C, determine whether the potential control deficiency identified in column A would have a pervasive effect on Elige's service commitments, system requirements, or both.
Following the walk-through, Elliott C. must use policies provided by Rizz to determine whether there were observed inconsistencies between the walk-through performed and the relevant features of the confidentiality and privacy policy highlighted in column