根據2022年德勤的一項調查，76%的受訪者通過第三方模式提供其IT服務，超過90%的受訪者將依賴第三方服務提供商進行數據分析和機器人流程自動化部署安排。然而，由於這些組織（稱為用戶實體）無法直接監控服務提供商對外包系統的控制，這可能影響用戶實體的業務運營和財務報告，因此服務提供商是否建立合適且有效的控制以確保數據的保密性和隱私、系統的完整性和可用性成為用戶實體的一個重要問題。
According to a Deloitte survey in 2022 , 76 percent of respondents had their IT services delivered through thirdparty models, and more than 90 percent of the respondents will rely on third-party service providers for data analytics and robotic process automation deployment arrangements. However, as these organizations (called user entities) cannot directly monitor the service providers’ controls over the outsourced systems that may influence user entities’ business operations and financial reports, whether these service providers establish suitable and effective controls to ensure the data confidentiality and privacy, system integrity, availability becomes an important issue for user entities.

Reference Format:
Ju-Chun Yen | Tawei ( David ) Wang, 2023, Third Party Assurance: Need More Attention on SOC Reports, International Journal of Computer Auditing, Vol.5 No.1, Pages 1-3.
https://doi.org/10.53106/256299802023120501001