Different types of audits are intended for different audiences, such as internal, external, regulatory, and so on. Which of the following audits are considered "restricted use" versus being for a more broad audience?
Sox2 type 2: Of the SOC reports, the SOC 2 Type 2 report is most commonly restricted to a limited audience. This is because the SOC 2 Type 2 report provides a more detailed assessment of the effectiveness of a service organization's controls over a period of time, which may include sensitive or proprietary information. Therefore, service organizations may choose to restrict the distribution of SOC 2 Type 2 reports to only those customers or potential customers who have signed a non-disclosure agreement (NDA) or other confidentiality agreement.
However, it is important to note that the decision to restrict the distribution of a SOC report is up to the service organization that is being audited. Some service organizations may choose to restrict the distribution of other types of SOC reports (such as SOC 1 or SOC 3) based on their own internal policies or agreements with customers.
Based on my previous post, you need to be an User and have NDA signed with cloud provider in order to access SOC2 reports, I would go with answer A: SOC2
SOC1 & SOC2 both restricted based on ISC2 materials:
SOC1: Use of these reports is restricted to the management of the service
organization, user entities, and user auditors
SOC2:
A key difference between a SOC 2 report and a SOC 3 report is
that a SOC 2 report is generally restricted in distribution and
coverage, requiring a nondisclosure agreement (NDA) due to the
information it contains, whereas a SOC 3 report is broadly
available, with limited information and details included within it
(often used to instill confidence in prospective clients or for
marketing purposes).
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