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Question 172

What does the "SOC" acronym refer to with audit reports?

    Correct Answer: D

    SOC stands for System and Organization Controls. This acronym is used in audit reports to refer to controls managed by service organizations, ensuring systems and data integrity, security, and confidentiality.

Discussion
dkd123Option: D

The right answer is: System and Organizational Controls.

Sh0wMan

https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/sorhome.html

topcatOption: C

The answer is Service Organization Controls

Pika26Option: C

Answer is Service Org. Controls

e10045dOption: C

Service Organizational Control. Straight from their website (Domain 6.3). https://www.isc2.org/certifications/ccsp/ccsp-certification-exam-outline

Kneebee

The CISSP Study Guide v2 & v3 (edition 3 was released in 2023) indicates SOC stands for System and Organization Controls).

RollizoOption: C

ISC “Service Organizational Controls”

oji3000Option: D

SOC (System and Organization Controls – formerly Service Organization Controls)

FranklinGOption: C

The answer is C. In the ISC2 CCSP book it says SOC stands for Service Organization Control

mdmdmd

The same book says this: System and organization controls (formerly known as service organization control) audit type and report-making D the legible answer

FranklinG

Can you please point out the exact page on this book where it says it's formerly known as "Service Organization Control"

cloudenthusiastOption: C

Service Org Control based on the book

sdf23r23Option: C

googled

SchuiramOption: C

Ok, thats a mean one. If I look at wikipedia (or the ICS CCSP learning guidance) its "System AND Organizational Controls (see: https://en.wikipedia.org/wiki/System_and_Organization_Controls). But as seen in the wiki article its also referred to as "service organizations controls". Now actually D is not showing the AND - so techically its wrong. But it is a dirty question - like so many in CCSP.

ikamalbhattOption: D

should b System not Service

kylesam2017Option: C

The correct answer is on page 253 of CCSP CBK Reference book (3rd Edition) as follows: "Service Organizations Controls 1 (SOC 1): These reports deal mainly with financial controls and are intended to be used primarily by CPAs that audit an entity’s financial statements."

bradseth

none of the questions in CCSP appeared in the exam. THE ONE IN HERE IS NOT A DUMP BUT JUST A PRACTICE QUESTIONS

bradsethOption: C

C crazy people

RollizoOption: C

ISC “Service Organizational Controls”

serget12Option: C

referred to as a Service Organization Controls (SOC)