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System and Organization Controls 系统与组织控制
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（AICPA）定义的系统与组织控制（英語：System and Organization Controls，简称SOC；有时也称服务组织控制）是指随审计过程制成的一套报告。这套报告旨在供将信息系统作为服务提供给其他组织的组织（这被称为“服务组织”）向这些系统所服务的用户发布经过验证的这些信息系统之内部控制的报告。报告侧重的五类原则被称为信任服务原则（或准则）。AICPA审计标准《》（SSAE 18），第320节，定义了类型1与类型2两个级别的报告。其他AICPA指南中则规定了三种报告类型：SOC 1、SOC 2和SOC 3。 System and Organization Controls (SOC), (also sometimes referred to as service organizations controls) as defined by the American Institute of Certified Public Accountants (AICPA), is the name of a suite of reports produced during an audit. It is intended for use by service organizations (organizations that provide information systems as a service to other organizations) to issue validated reports of internal controls over those information systems to the users of those services. The reports focus on controls grouped into five categories called Trust Service Principles. The AICPA auditing standard Statement on Standards for Attestation Engagements no. 18 (SSAE 18), section 320, "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control
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（AICPA）定义的系统与组织控制（英語：System and Organization Controls，简称SOC；有时也称服务组织控制）是指随审计过程制成的一套报告。这套报告旨在供将信息系统作为服务提供给其他组织的组织（这被称为“服务组织”）向这些系统所服务的用户发布经过验证的这些信息系统之内部控制的报告。报告侧重的五类原则被称为信任服务原则（或准则）。AICPA审计标准《》（SSAE 18），第320节，定义了类型1与类型2两个级别的报告。其他AICPA指南中则规定了三种报告类型：SOC 1、SOC 2和SOC 3。 System and Organization Controls (SOC), (also sometimes referred to as service organizations controls) as defined by the American Institute of Certified Public Accountants (AICPA), is the name of a suite of reports produced during an audit. It is intended for use by service organizations (organizations that provide information systems as a service to other organizations) to issue validated reports of internal controls over those information systems to the users of those services. The reports focus on controls grouped into five categories called Trust Service Principles. The AICPA auditing standard Statement on Standards for Attestation Engagements no. 18 (SSAE 18), section 320, "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting", defines two levels of reporting, type 1 and type 2. Additional AICPA guidance materials specify three types of reporting: SOC 1, SOC 2, and SOC 3.
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