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CUECs in a SOC report

A payroll provider's SOC 1 report lists "complementary user entity controls", including that customers review payroll change reports they receive. What does this mean for your company?

A.The provider performs those controls on your behalf at no extra costB.The controls are optional suggestions that the service auditor chose not to testC.They apply only if your company also has a SOC 1 report of its ownD.You must run those controls yourself, or the provider's control objectives may not be met

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CUECs in a SOC report

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