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SYSTEM AND ORGANIZATION CONTROLS: SOC SUITE OF SERVICES

System and Organization Controls (SOC) is a suite of service offerings CPAs may
provide in connection with system-level controls of a service organization or
entity-level controls of other organizations. Learn more about the SOC suite of
services offerings here.

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SYSTEM AND ORGANIZATION CONTROLS: SOC SUITE OF SERVICES

The SOC suite of services includes the following SOC engagements:

- SOC 1® - SOC for Service Organizations: ICFR. To provide management of the
service organization, user entities, and the independent auditors of user
entities’ financial statements with information and a services auditor’s opinion
about controls at a service organization that are likely to be relevant to user
entities’ internal control over financial reporting.

- SOC 2® - SOC for Service Organizations: Trust Services Criteria. To provide
service organization management, user entities, business partners, and other
parties with information about controls at the service organization relevant to
security, availability, processing integrity, confidentiality, or privacy to
support users’ evaluations of their own systems of internal control.

- SOC 3® - SOC for Service Organizations: Trust Services Criteria for General
Use Report. To provide interested parties with a service auditor’s opinion about
the effectiveness of controls at the service organization relevant to security,
availability, processing integrity, confidentiality, or privacy.

- SOC for Cybersecurity. To provide general users with useful information about
an entity’s cybersecurity risk management program for making informed decisions.

- SOC for Supply Chain. To provide specified users with information about the
controls within the entity’s system relevant to security, availability,
processing integrity, confidentiality, or privacy to enable users to better
understand and manage the risks arising from business relationships with their
supplier and distribution networks.





SOC

SOC 1®
SOC 2®
SOC 3®
SOC for Cybersecurity
SOC for Supply Chain


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