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Technical

SOC 1 ® Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting

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Free | AICPA | AICPA.org

Service organizations
Foundational
Article

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This page provides a summary of the purpose and types of SOC 1 reports.

Topics covered:

Assurance: Technical: Attestation: Service organizations, Foundational
IT management & assurance: Technical: IT risk & assurance services: Service organizations, Foundational

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Technical

SOC 1 ® Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting

Comments/Reflections

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