CCSP · Question #141
Which SSAE 16 report is purposefully designed for public release (for instance, to be posted on a company's website)?
The correct answer is D. SOC 3. SOC 3 reports are designed for public distribution, offering a high-level summary of a service organization's internal controls over security, availability, processing integrity, confidentiality, and privacy.
Question
Which SSAE 16 report is purposefully designed for public release (for instance, to be posted on a company's website)?
Options
- ASOC 1
- BSOC 2, Type 1
- CSOC 2, Type 2
- DSOC 3
How the community answered
(27 responses)- A4% (1)
- C4% (1)
- D93% (25)
Why each option
SOC 3 reports are designed for public distribution, offering a high-level summary of a service organization's internal controls over security, availability, processing integrity, confidentiality, and privacy.
SOC 1 reports focus on controls relevant to a user entity's financial reporting and are restricted in distribution, typically for auditors and management.
SOC 2, Type 1 reports focus on controls relevant to security, availability, processing integrity, confidentiality, and privacy at a specific point in time, and are restricted in distribution.
SOC 2, Type 2 reports focus on controls relevant to security, availability, processing integrity, confidentiality, and privacy over a period of time, and are also restricted in distribution.
A SOC 3 report is a general-use report that provides a high-level summary of a service organization's system and the suitability of the design and operating effectiveness of its controls. Unlike SOC 1 and SOC 2 reports, SOC 3 reports do not contain detailed control information, making them suitable for public disclosure and general audiences.
Concept tested: SSAE 16/18 SOC report types
Source: https://www.aicpa-cima.com/resources/download/trust-services-criteria
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