GLOSSARY

SOC 3

June 15, 2022

Service Organization Controls 3 is a standard outlining a service organization's internal controls for the AICPA's five Trust Principles. It contains the same information and standards as SOC 2 but is targeted at a general audience. The SOC 3 does not include detailed descriptions of the auditor’s control tests, test procedures, or rest results. They do contain the auditor’s opinion, management assertion, and system description. Because the report doesn’t include as much detail or information as a SOC2, the SOC 3 report may not satisfy customer needs and it can be shared publicly.

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