Certified Secure Software Lifecycle Professional Practice 2025 – The Comprehensive All-In-One Guide for Exam Success

Service Organization Controls 1 (SOC 1) specifically focuses on the controls that are relevant to the internal financial reporting of user entities. This report is primarily designed for use by auditors, management, and user entities to understand and assess the effectiveness of the service organization's controls over financial transactions that may impact the financial statements of its clients.

This makes SOC 1 essential for organizations that rely on third-party service providers for processing transactions or managing sensitive financial data, as it helps ensure that these controls are robust and effectively mitigate risks related to financial reporting.

In contrast, options related to financial performance, data privacy, and customer satisfaction metrics do not align with the primary focus of a SOC 1 report, which is strictly centered on the internal controls that affect financial reporting.