• The name of a suite of reports produced during an audit. SOC is intended for use by service organizations (organizations that provide information systems as a service to other organizations) to issue validated reports of internal controls over those information systems to the users of those services. The reports focus on controls grouped into five categories called Trust Service Criteria. These criteria were established by the American Institute of Certified Public Accountants (AICPA) through its Assurance Services Executive Committee (ASEC) in 2017. ← Wikipedia

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