SOC 3® SOC for Service Organizations: Trust Services Criteria for General Use Report
These reports are designed to meet the needs of users who need assurance about the controls at a service organization relevant to security, availability, processing integrity confidentiality, or privacy, but do not have the need for to make effective use of a SOC 2® Report. Because they are general use reports, SOC 3® reports can be freely distributed.
SOC 3 reports cover the same subject matter and examination process as a SOC 2, but its use and distribution are not restricted. The SOC 3 report typically contains only the auditor’s opinion, management’s assertion, and a short system description. The reports are used primarily for marketing purposes and can be made publicly available via a client’s website.
- Summarized report of a SOC 2 Type 2 Report which can be made publicly available.
- Less technical
- More marketable
A SOC 3 report — formerly known as a SysTrust or WebTrust —covers similar reporting areas as the SOC 2, but isn’t as comprehensive . It excludes certain details of the description and all of the detailed controls/results of testing. Whereas a SOC 2 report restricts users, the benefit of a SOC 3 is that it is a general-use report making it a great tool for marketing purposes.
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