SOC 1 is an internationally recognized auditing standard issued by the American Institute of Certified Public Accountants. It represents an in-depth audit of a service organization's control objectives and control activities, which frequently include controls over information technology and related processes. An auditor's examination performed by SOC 1 is widely recognized. This enhances an organization's ability to provide outsourcing services to corporations. And these businesses are more likely to have faith in the services they receive. The scope of the external auditor's examination includes transactions in the service organization's operations that are significant to the user organization's financial statements, as well as processes that the service organization has specifically defined.
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