Question: What does a SOC 1 Type 2 report contain that a SOC 1 Type 1 does not? A statement that the service auditor believes the
What does a SOC Type report contain that a SOC Type does not?
A statement that the service auditor believes the evidence obtained is sufficient and appropriate to provide a reasonable basis for an opinion.
Identification of managements description of the system and the criteria in its assertion.
An opinion on whether, in all material respects, based on the criteria, managements description of the system is fairly presented and whether the controls are suitably designed.
An opinion on the effectiveness of the controls over a period of time.
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