SOC® For Supply Chain

SOC® for Supply Chain is a risk management and reporting framework designed specifically for producers, manufacturers, and distributors. Part of the AICPA SOC Suite of Services, it allows organizations to evaluate their internal controls as they relate to their supply chain.

A SOC® for Supply Chain compliance assessment allows organizations to identify, evaluate, and mitigate risks that could disrupt their operations. The corresponding report also allows organizations to provide prospective customers with relevant information about their production, manufacturing, or distribution system.

As with other SOC examinations, SOC® for Supply Chain can be tailored to the needs of the specific organization. It is appropriate for organizations of any size, in any industry. The scope can include any combination of AICPA Trust Services Categories, including Security, Availability, Processing Integrity, Confidentiality, and Privacy.

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Who Needs an Examination?

The AICPA created SOC for Supply Chain to meet the unique needs of:

  • Producers (organizations that prepare raw materials for sale)
  • Manufacturers (organizations that transform raw materials or components into other components or finished goods)
  • Distribution companies (companies that provide or manage all or a significant part of another entity’s logistics, including freight, customs, warehousing, inventory management, fulfillment, distribution, or outbound freight)
  • Commercial software developers (exclusive of software development service )

In contrast, organizations that focus on data or intangible goods (rather than physical products) may find a SOC 2 examination more relevant to their business.

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