SOC 1 report

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Information technology - standards.

A SOC 1 report covers Service Organisation Controls. These are internal controls that are likely to be relevant to an audit of a service organisation's customer's financial statements.

A SOC 1 report is written documentation of the relevant internal controls.

SOC 1 is divided into Type 1 and Type 2 reports.

  • A Type 1 reports on a service organisation’s suitability of design of controls on a specific date
  • A Type 2 reports on the effectiveness of the control design over a period of time.

See also