Service Organization Control (SOC) Reports Service Organization Control (SOC) Reports
Service Organization Control Reports® are internal control reports on the services provided by a service organization providing valuable information that users need to assess and address the risks associated with an outsourced service. With increased outsourcing to service organizations and use of cloud computing as well as a greater interest in controls other than internal controls over financial reporting, SAS 70 reports were replaced in 2011 by three new reporting options:
SOC 1
SOC 1: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting
SOC 2
SOC 2: Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy
SOC 3
SOC 3: Trust Services Report for Service Organizations


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