CAF-8 · Chapter 12 · Question 7 of 10
A 'Type 2 Report' from a service organization's auditor provides evidence regarding:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) The design, implementation, and operating effectiveness of the controls at the service organization.
Explanation
A Type 2 report is significantly more useful than a Type 1 report because it includes evidence that the controls were actually operating effectively over a period, allowing the auditor to reduce substantive testing.
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