Skip to content

Glossary definition: SOC Reports

SOC Reports: An Overview

SOC Reports, or Service Organization Control Reports, are independent third-party audit reports that provide assurance about the security, availability, and processing integrity of a service organization's system and the confidentiality and privacy of the information that is processed by the service organization. These reports are typically used by organizations that outsource their IT services or process customer data. SOC Reports are conducted by auditors who assess the service organization's internal controls, policies, procedures, and processes. They evaluate the effectiveness of the service organization's information security, privacy, and data protection programs, as well as the service organization's compliance with applicable laws and regulations. The reports are typically issued in three forms: SOC 1, SOC 2, and SOC 3. SOC 1 reports focus on the service organization's internal controls related to financial reporting, while SOC 2 and SOC 3 reports focus on the service organization's security, availability, and processing integrity.