System and Organization Controls
Fleeting- Référence externe : https://en.wikipedia.org/wiki/System_and_Organization_Controls
System and Organization Controls - Wikipedia
System and Organization Controls (SOC), 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