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Service Organization Controls Basics<br />
SOC I<br />
(SSAE 16)<br />
Title Report on Controls at a<br />
Service Organization<br />
Relevant to User Entities’<br />
Internal Control over<br />
Financial Reporting (SSAE<br />
16)<br />
SOC 2<br />
(AT 101)<br />
Report on Controls at a<br />
Service Organization<br />
Relevant to Security,<br />
Availability, Processing<br />
Integrity, Confidentiality or<br />
Privacy<br />
SOC 3<br />
(AT 101)<br />
Trust Services Report for<br />
Service Organizations<br />
Type Of Services<br />
Provided<br />
Controls relevant to user<br />
entities’ internal control over<br />
financial reporting<br />
Controls relevant to security,<br />
availability, processing<br />
integrity confidentiality, or<br />
privacy<br />
Controls relevant to security,<br />
availability, processing<br />
integrity confidentiality, or<br />
privacy<br />
Report Format Type I or Type II Type I or Type II Type II only<br />
Who Will Use The<br />
Report?<br />
User Entities,<br />
User Entities’ Auditors<br />
User Entities, User Entities’<br />
Auditors, Prospective User<br />
Entities<br />
Anyone<br />
Is The Report<br />
Available For<br />
Public Use?<br />
No No Yes<br />
12
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