What is the difference between SOC Type 1 and Type 2 reports?
When I see "as of a date" versus "over a period" in questions, I am not sure which type is being tested.
Type 1 is about design at a specified date. It addresses whether the system description is fairly presented and whether controls are suitably designed as of that date.
Type 2 covers a period and includes operating effectiveness. If the question asks whether controls actually operated throughout several months, Type 2 is the stronger answer. If it only asks about control design as of a date, Type 1 may fit.
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