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.5: SOC 1 B.5 Describe the process used to prepare reports and other information for user entities

The description presents how the reports and other information delivered to user entities are prepared, since those outputs are what user entities record in their own books.

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.3 SOC 1 B.3 Describe the information and records used in performing the procedures
B.4 SOC 1 B.4 Describe how the system captures and addresses significant events and conditions other than transactions
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