Subservice Method Selector

Select a subservice-organization reporting method from supplied evidence facts.

Description

Subservice reporting approaches depend on materiality and available evidence.

Subservice reporting approaches depend on materiality and available evidence. This selector applies a fixed decision priority.^[1]

Select a subservice-organization reporting method from supplied evidence facts.

When to use Subservice Method Selector

Use this tool to select a subservice-organization reporting method from supplied evidence facts.

Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.

How to use Subservice Method Selector and understand its results

Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
Enter subserviceControlsMaterial, directEvidenceAvailable, separateReportAvailable, userCanMonitorSubservice using the field table and calculation rules, then run the tool.
Read recommendedMethod, supportingFactorCount. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
subserviceControlsMaterial	Subservice controls are material	boolean	Required
directEvidenceAvailable	Direct subservice evidence available	boolean	Required
separateReportAvailable	Separate subservice report available	boolean	Required
userCanMonitorSubservice	User entity can monitor subservice	boolean	Required

Enter four booleans and return method plus count of the three evidence/monitoring factors.

not material→carve-out; direct evidence→inclusive; separate report→separate-report; monitoring→carve-out; else review

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
recommendedMethod	Recommended subservice method	string; one of "carve-out", "inclusive", "separate-report", "review"
supportingFactorCount	Supporting factor count	integer; minimum: 0

json

{
  "input": {
    "subserviceControlsMaterial": true,
    "directEvidenceAvailable": false,
    "separateReportAvailable": true,
    "userCanMonitorSubservice": false
  },
  "output": {
    "recommendedMethod": "separate-report",
    "supportingFactorCount": 1
  }
}

Limitations and assumptions

No report, control evidence or applicable assurance requirements are reviewed; the recommendation is a planning heuristic.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use Trust-Criteria Coverage: Audit trust-services criteria coverage. For a complementary task, use CUEC Coverage: Audit complementary user-entity control coverage.

References

Subservice Method Selector — tool.io

Similar or alternative tools

Trust-Criteria Coverage
Audit trust-services criteria coverage.
CUEC Coverage
Audit complementary user-entity control coverage.