Supply Chain Risk Is Back in the Headlines
Since the COVID-19 pandemic exposed deep vulnerabilities in global supply chains, companies across all industries have faced increasing pressure to improve resilience and transparency. But more recently, renewed tariffs, trade restrictions and geopolitical tensions have pushed supply chain risk back into the spotlight — forcing manufacturers, distributors and logistics providers to adapt once again.
Raw material shortages, fluctuating costs and shipping delays have become commonplace. For companies that rely on overseas suppliers, these challenges are not just operational — they are existential. As volatility rises, so too does the need for proactive risk governance and visibility across every tier of the supply chain. Companies need better tools to evaluate supplier risk, verify resilience, and maintain trust — that’s where SOC for Supply Chain can be a great tool.
SOC for Supply Chain Examination: A Modern Tool for a Complex World
Developed by the American Institute of Certified Public Accountants (AICPA), a SOC for Supply Chain examination is an assurance reporting framework designed specifically for entities involved in the production, manufacturing, and distribution of goods. Unlike compliance-based audits, this voluntary examination provides a customizable, independent assessment of supply chain risk, resilience and internal control effectiveness.
As tariffs increase scrutiny over sourcing and manufacturing practices, a SOC for Supply Chain report offers a clear, credible way to demonstrate that your operations and your suppliers meet key standards for quality, continuity and trust.
Who Should Consider a SOC for Supply Chain Report?
Whether you’re a producer of raw materials, a manufacturer of finished goods, or a logistics provider, a SOC for Supply Chain examination can help you:
- Understand and document your system’s ability to deliver on quality, performance and delivery expectations.
- Identify and mitigate operational risks across vendors and sub-vendors.
- Provide assurance to customers, partners and regulators — especially when entering new trade relationships
What’s Included in the SOC for Supply Chain Examination?
At the core of the examination is a detailed description of your production or distribution system, aligned with the American Institute of Certified Public Accountants (AICPA) Trust Services Categories: Security, Availability, Processing Integrity, Confidentiality and Privacy.
Using AICPA’s DC300 description criteria, your SOC for Supply Chain report will examine:
- Your ability to meet volume, quality and delivery requirements under current and potential future conditions.
- Protection from both physical and cyber risks, including IP and data security.
- Compliance with contract terms, industry standards and relevant regulations.
- Resilience planning, including backup systems, alternate suppliers and disruption response procedures.
You’ll also receive:
- Management’s assertion regarding control objectives and risk mitigation.
- The auditor’s opinion on the effectiveness of your systems and controls.
- A summary of test procedures and results, offering transparency into the level of rigor behind the report.
Why a SOC for Supply Chain Examination Matters in 2025?
In today’s economic climate amidst emerging tariff policies, supply chain transparency is not a luxury but a competitive necessity. Governments and customers alike want increased visibility into where goods are made, how they’re made and who is involved. A SOC for Supply Chain report can help you navigate this scrutiny with confidence. Moreover, these reports can inform internal improvements, support contract negotiations and even facilitate access to new markets that demand heightened levels of operational assurance.
Build a Stronger, Smarter Supply Chain
In addition to maintaining compliance, the benefits of a SOC for Supply Chain examination reflect a strategic investment in resilience, risk management and reputation. With enhanced visibility into third-party operations, organizations can not only minimize disruption, but also seize opportunities faster, build stronger partnerships and earn greater trust from global stakeholders.
To learn how a SOC for Supply Chain examination could strengthen your organization’s supply chain governance amid ongoing tariff challenges, connect with your Windham Brannon advisor or reach out to Dean Flores, Leader of Windham Brannon’s Risk Advisory Practice.
