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Kerry L. Shackelford CPA LLC
SERVICES
klsCPA offers AICPA attest examination-level internal control audits—the SOC 1, SOC 2, and HIPAA compliance audit. Each audit report includes klsCPA’s opinion regarding the subject matter of the audit. In addition to these audits, klsCPA provides advisory services related to IT risk and compliance.
SOC 1
The focus of a SOC 1 audit is your organization’s internal controls over financial reporting. The auditor’s opinion covers the controls that achieve relevant control objectives, which most often relate to general IT controls and can include business process controls relevant to financial transaction processing.
SOC 2
The focus of a SOC 2 audit is your organization’s internal controls in place that achieve one or more categories of the AICPA’s Trust Services Criteria. The auditor’s opinion covers the controls that achieve the criteria for in-scope TSC categories, which can include Security, Availability, Processing Integrity, Confidentiality, and/or Privacy.
HIPAA
The focus of a HIPAA compliance audit is your organization’s internal controls in place that achieve the requirements of one or more of the HIPAA rules—Privacy, Security, or Breach Notification. The flow of protected health information defines the IT environment and business and IT processes in the scope of the audit.
ADVISORY
klsCPA also offers advisory services such as security risk assessments (required for HIPAA and PCI DSS compliance) and IT policies and procedures development, among others.
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