SOC 3� Engagement Definition | Becker
Accounting Dictionary
SOC 3� Engagement
An audit that provides assurance about the controls at a service organization relevant to security, availability, processing integrity, confidentiality, or privacy. It contains an opinion on the operating effectiveness of controls but does not include a detailed description of tests of controls performed by the service auditor or the results of those tests. See also Service Organization and Control (SOC) Reports.
Related Terms:
Service Organization and Control (SOC) Reports [AUDISC]Back to Dictionary