Strengthen their risk assessment process by considering the gap period between the last SOC 1 reports and PBGC’s fiscal year end to determine the sufficiency of internal controls relevant to PBGC’s financial reporting processed by the service…

Strengthen their risk assessment process by considering the gap period between the last SOC 1 reports and PBGC’s fiscal year end to determine the sufficiency of internal controls relevant to PBGC’s financial reporting processed by the service organizations. Such considerations should be documented.