When deciding what kind of SOC report your service organization needs or what kind of report lớn request from your service organization, the options can be a little confusing. Especially when considering whether you need a SOC 2 vs a SOC 3 report.

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Many of our clients ask us what the difference is between a SOC 2 and SOC 3 report & what the value is in obtaining a SOC 3 report. The short answer is, SOC 2 và SOC 3 reports are both attestation examinations that are conducted in accordance with the SSAE 18 standard, specifically sections AT-C 105 và 205, governed by the AICPA.

The main difference is a SOC 2 is a restricted use report & a SOC 3 is a general use report.

In the following post, we’ll be diving deeper into the differences between SOC 2 và SOC 3 reports và providing further insight into how to decide which SOC report is the right report for your service organization.

What are SOC Reports?

First, let’s cover some basics. System and Organization Controls (SOC) Reports are reports governed by standards issued by the AICPA và are relevant to service organizations who offer services such as software as a service, cloud computing, data hosting, etc.

System và Organization Controls (SOC) is a common phrase used by CPAs & service organizations khổng lồ refer to system-level and entity-level controls at a service organization. A service organization provides services to other entities & they have system & organization controls in place which 3d the organization’s internal control environment.

There are several SOC report options to choose from: SOC 1, SOC 2, SOC 3, và SOC for Cybersecurity. We are going to dive further into the most commonly used SOC reports (SOC 1, SOC 2 và SOC 3) và their differences below.



In summary, it can be difficult for a service organization khổng lồ determine which of the most commonly used SOC reports (SOC 1, SOC 2 và SOC 3) is the right report for them. They all serve a different purpose.

It is typically easier for a service organization to lớn determine if they need a SOC 1 or a SOC 2 because the key difference between them is whether the service organization’s controls impact a customer’s internal control over financial reporting or not.

The decision becomes a little more difficult when deciding between a SOC 2 vs SOC 3. The key things lớn remember are that a SOC 2 is a restricted use report that contains detailed information on the system, the controls in place, the service auditor’s thử nghiệm procedures and the results of their test procedures. A SOC 3 is a general use report that does not include much detail & is a great sale tool.

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If you have additional questions regarding the differences between these commonly used SOC reports, please contact us at Linford & Co, LLP.