SOC for Supply Chain examination

An examination engagement to report on whether ( a ) the description of the entity's system is presented in accordance with the description criteria and ( b ) the controls stated in the description, which are necessary to provide reasonable assurance that the entity achieved its principal system objectives, were effective based on the applicable trust services criteria. Such an examination is based on guidance contained in AICPA Guide Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System (SOC for Supply Chain guide).