Client Snapshot
A US-based auditing firm engaged Pierag to support SOC 1 Type 2 and SOC 2 Type 2 engagements for a public safety technology provider delivering automated traffic enforcement solutions. Its platforms supported violation detection, citation processing and payment processing for government and municipal authorities.
The engagement required disciplined controls testing under applicable SSAE 18 attestation requirements, with delivery taking place during the auditing firm’s peak audit period.
The Challenge
- Dual reporting requirements: Addressing distinct SOC 1 control objectives and SOC 2 requirements under the Security criterion of the Trust Services Criteria (TSC).
- Interconnected control environment: Assessing controls across system configuration, citation and payment processing, entity-level controls and IT general controls (ITGCs).
- Evidence reliability: Validating control populations and obtaining complete, relevant evidence to support sample selection and testing conclusions.
- Audit documentation quality: Maintaining consistent, traceable workpapers, sample test sheets, observation logs and supporting evidence.
- Time-bound issue resolution: Finalizing control observations with management and reviewing formal responses within engagement timelines.
Our Approach
- Executed risk-focused controls testing: Performed design and operating effectiveness testing against applicable SOC 1 control objectives and SOC 2 Security criteria.
- Evaluated end-to-end control activities: Conducted walkthroughs with control owners to understand process narratives, control dependencies and the operation of business process controls, entity-level controls and ITGCs.
- Established an evidence-led testing process: Prepared evidence request lists, assessed population completeness and accuracy, reviewed submissions and coordinated sample selection and follow-up queries.
- Strengthened audit documentation: Developed and maintained detailed testing workpapers, sample test sheets and observation logs within the auditing firm’s documentation tools.
- Facilitated findings closure: Coordinated with stakeholders to discuss and finalize observations and review management responses to identified deficiencies.
Results Delivered
- Expanded audit delivery capacity: Provided additional testing support to help the auditing firm manage concurrent SOC engagements during its peak audit period.
- Strengthened testing support: Established documented support for testing conclusions through population validation, sample testing and evidence review.
- Improved audit traceability: Maintained structured audit documentation to facilitate review and traceability of control testing outcomes.
- Supported structured findings resolution: Supported the documentation and finalization of audit observations, along with the review of management responses to identified deficiencies.
Impact
The engagement enabled the auditing firm to extend its delivery capacity during a peak reporting period while maintaining focus on the distinct assurance requirements of SOC 1 and SOC 2. Through structured controls testing, evidence validation and disciplined documentation, the team supported the firm’s established assurance methodology while helping preserve the traceability and reviewability of testing outcomes.
The engagement provided scalable execution capacity, structured audit evidence and coordinated findings management, enabling the auditing firm’s core team to maintain focus on overall engagement supervision and reporting deliverables.
