SOC 1 (SSAE 18 / ISAE 3402)

The description of the system (the description criteria) – SOC 1 (SSAE 18 / ISAE 3402)

SOC 1 (SSAE 18 / ISAE 3402) B.3: SOC 1 B.3 Describe the information and records used in performing the procedures

The description presents the information used in the procedures, including the related accounting records, electronic or manual, and the supporting information involved in initiating, authorising, recording, processing and reporting transactions, including how incorrect information is corrected and how information is transferred to user entity reports.

Maintained by Gerard BlokdykControl text last updated 21 May 2026

Other controls in The description of the system (the description criteria) – SOC 1 (SSAE 18 / ISAE 3402)

B.1 SOC 1 B.1 Describe the types of services provided and the classes of transactions processed
B.10 SOC 1 B.10 Describe the other relevant aspects of the control environment, risk assessment, information and communication, control activities and monitoring
B.11 SOC 1 B.11 In a type 2 report, describe the relevant changes to the system during the period
B.12 SOC 1 B.12 Omit and distort nothing relevant, while writing for the common needs of a broad range of user entities
B.2 SOC 1 B.2 Describe the procedures by which transactions are initiated, authorised, recorded, processed, corrected and reported
B.4 SOC 1 B.4 Describe how the system captures and addresses significant events and conditions other than transactions
B.5 SOC 1 B.5 Describe the process used to prepare reports and other information for user entities
B.6 SOC 1 B.6 Describe the subservice organisations used and whether the carve-out or the inclusive method applies

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All SOC 1 (SSAE 18 / ISAE 3402) controls