TQA Section 9561 SOC Examinations: Effect of the Service Organization’s Use of AI on SOC 1® and SOC 2® Examinations

The technical questions and answers (TQAs) in Q&A section 9561 are intended to address the effect of a service organization’s use of AI on a SOC 1 examination performed in accordance with AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, or a SOC 2 examination performed in accordance with AT-C section 205, Assertion-Based Examination Engagements.

The TQAs are separated into those applicable to SOC