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A Service Organization Control 1 or SOC 1 (pronounced "sock one") report is written documentation of the internal controls that are likely to be relevant to an audit of a customer’s financial statements. SOC 1 is divided into Type 1 and Type 2 reports. A Type 1 reports on a service organization’s suitability of design of controls on a specific date, while a Type 2 reports on the effectiveness of the control design over a period of time.

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