Service Organization and Control (SOC) Reports

A type of audit report that focuses on the controls at the service organization that are likely to be relevant to user entities' internal control over financial reporting (SOC 1�) or controls at the service organization over its system relevant to security, availability, processing integrity, confidentiality, or privacy (SOC 2� and SOC 3�).See also SOC 1� engagement and SOC 2� engagement and SOC 3� engagement.