This diagram illustrates the different types of SOC (Service Organization Control) reports, detailing their purposes and focus areas.
SOC 1 reports assess the internal controls over financial reporting (ICFR) and are divided into Type 1 (point in time) and Type 2 (performance over a period).
SOC 2 reports evaluate controls related to security, availability, processing integrity, confidentiality, and privacy, also divided into Type 1 and Type 2.
SOC 3 provides a summary of SOC 2 findings for public use.
SOC for Cybersecurity focuses on the organization’s cybersecurity risk management program, covering security policies, processes, and procedures.
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