Which of the Following Is Correct Relating to Service Organization

Multiple Choice

Which of the following is correct relating to service organization control (SOC) reports referred to as "SOC 2" reports?

A) They are primarily to assist financial statement auditors when processing services have been outsourced to a service provider.
B) They are generally available to anyone.
C) They relate most directly to internal control over financial reporting.
D) They are meant for management of service organizations,user entities,and certain other specified entities.