Auditing & Assurance Services: A Systematic Approach (Irwin Accounting)
Auditing & Assurance Services: A Systematic Approach (Irwin Accounting)
10th Edition
ISBN: 9780077732509
Author: William F Messier Jr, Steven M. Glover Associate Professor, Douglas F. Prawitt Associate Professor
Publisher: McGraw-Hill Education
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Chapter 21, Problem 21.29MCQ
To determine

Concept Introduction:

SOC 3 reports on the same matters as SOC 2 does. SOC 3 has details that are not confidential. SOC 3 is same as SOC 2 has five trust categories:

1. Security

2. Confidentiality

3. Process Integrity

4. Availability

5. Privacy

The thing that differentiates SOC 3 with SOC 2 is that the report of SOC 3 can be published openly on the website of the company.

To choose:The condition under which the online data company would be more likely to opt for SOC 3 report.

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