Under which conditions would an online dating company be more likely to opt for a SOC 3 report over a SOC 2 report? 

a. The company wishes the report to be distributed only to a restricted set of users who understand the details of the IT system being reported on. 

b. The company wishes to obtain a report that provides assurance as to its internal control over financial reporting in accordance with COSO’s internal control framework. 

c. The company’s auditor is seeking evidence that the company’s data is being processed with integrity. 

d. The company wishes to disseminate the report broadly to convince potential users of its website that their information will be kept confidential and private.