FIRM shall perform a SOC 1 Type 2 engagement of the Commonwealth’s enhanced Management Administrative and Reporting System (eMARS), of controls placed in operation and tests of operating effectiveness. Control Objectives: 1. Transaction Integrity 2. Account Completeness and Accuracy. 3. Logical Access 4. Change Management The engagement should include testing and other procedures to obtain reasonable assurance that: 1. Any description provided by OOC of the service organization’s system is fairly presented. 2. Controls included in the OOC description were suitably designed to achieve the applicable internal control over financial reporting criteria if the controls operated effectively; and 3. Such controls were placed in operation and, in all material respects, are operational and functioning effectively to meet the applicable internal control over financial reporting criteria. 4. If significant OOC controls were designed with the assumption that certain agency controls can be relied upon by OOC to achieve the control objective, these significant agency controls should be identified in the OOC description of controls.
