SOC stands for "Service Organization
Control". It is a set of standards developed by the American Institute of
Certified Public Accountants (AICPA) to assess and report on the internal
controls of service organizations, particularly those that provide technology
and cloud computing services. There are several types
of SOC reports, including SOC 1, SOC 2, and SOC 3, which provide different levels
of assurance related to financial reporting and information security.
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