Overview#

Service Organization Controls are a series of accounting standards that measure the control of financial information for a service organization.

They are covered under both the SSAE 16 and the ISAE 3402 Statement on Standards for Attestation Engagements.

Service Organization Controls reports are examination engagements undertaken by a service auditor to report on controls at an organization that provides services to user entities when those controls are likely to be relevant to user entities’ internal control over financial reporting. Several reports are covered:

• SOC 1 reports, which have effectively replaced SAS 70 reports as of June 15, 2011
• SOC 2
• SOC 3

More Information#

There might be more information for this subject on one of the following:

• SOC 1
• SOC 3
• SSAE 16