 vividha takala  SOC  nivedhikalu mariyu avi daeniki upayoginchabadutunnaayi aney dani yokka avalokanaanni anaku andinchandi 
 amarican in ‌ stitute af certified piblic accountants  (AICPA)  nirvachimchina sistom mariyu aarganyjeshan controls  (SOC), ( konnisarlu sarviis organizations controls ani kudaa pilustharu )  anede audit samayamlo roopondinchabadina nivedikala suite peruu .  idi seva samshthalu  ( itara samshthalaku ooka sevagaa samaachara vyavasthalanu andhinchay samshthalu )  aa sevala viniyogadaarulaku aa samaachara vyavasthalapai amtargata niyanthranala yokka dhruvikarinchabadina nivedikalanu andinchadaaniki uddeshinchabadindhi .  nivedhikalu trustee sarviis principles ani piluvabadee iidu vargaluga vargeekarinchabadina niyantranalapai drhushti pedathaayi . AICPA  auditing staendard state ‌ ment aan attestation engage ‌ ments nam . 18 (SSAE 18),  section  320, " viniyogadaru entiteela financial reporting ‌ pai amtargata niyanthranaku sambamdhinchina seva samshtha oddha niyanthranala pariseelanapai nivedinchadam ",  remdu sthaayila reporting ,  taaip  1  mariyu taaip  2 nu nirvachistundi .  adanapu  AICPA  maargadarshaka padaarthaalu muudu perkonabaddayi reporting rakaalu : SOC 1, SOC 2  mariyu  SOC 3.

 seva suuthraalanu viswasinchandi 
SOC 2  nivedhikalu trustee sarviis principles ani piluvabadee iidu semi - ovar ‌ lopping ketagireela dwara parishkarinchabadina niyantranalapai drhushti pedthundhi ,  idi samaachara bhadrata yokka  CIA  trayanku maddatu estunde :

 bhadrata 
 fire ‌ wal ‌ lu 
 chorabaatlanu gurtimchadam 
 bahulha - kaarakala pramaaneekarana 
 labhyata 
 paniteeru paryavekshan 
 vipattu punaruddharana 
 sangatana nirvahanha 
 gopyatha 
 encription 
 yaakses niyantranalu 
 fire ‌ wal ‌ lu 
 prosessing samagratha 
 nanyatha haamii 
 procedure paryavekshan 
 suutraaniki kattubadi undatam 
 gopyatha 
 yaakses niyanthrana 
 bahulha - kaarakala pramaaneekarana 
 encription 
 nivedinchadam 
 sthaayilu 
SSAE 18  dwara kudaa perkonabadina  SOC  nivedikala yokka remdu sthaayilu unnayi :

 taaip  I,  idi seva samshtha yokka sistom ‌ lanu mariyu paerkonna niyanthranala rupakalpana sambandhitha trustee suutraalaku anugunamga undhoo ledo vivaristundi . ( rupakalpana mariyu daakyumenteshan nivedikalo nirvachinchabadina lakshyalanu sadhinche avaksam undaa ?)
 taaip  II,  idi nirdishta kaala vyavadhilo  ( saadharanamga  9  nundi  12  nelala varku )  paerkonna niyanthranala yokka karyacharana prabhavanni kudaa suchisthundi . ( amalu cheeyadam samuchitama ?)
 rakaalu 
 muudu takala  SOC  nivedhikalu unnayi .

SOC 1 -  financial reporting  (ICFR) pai amtargata niyanthrana 
SOC 2 -  trustee services pramaanaalu 
SOC 3 -  sadarana viniyoga nivedika choose trustee services pramaanaalu 
 adanamga ,  saibar sekyuuritii mariyu supply chain choose pratyeka  SOC  nivedhikalu unnayi .

SOC 1  mariyu  SOC 2  nivedhikalu parimitha prekshakula choose uddesinchabaddaayi  -  pratyekamgaa ,  sandehaspada sistom ‌ pai tagina avagaahana unna viniyogadaarulu . SOC 3  nivedhikalu takuva nirdishta samaachaaraanni kaligi untai mariyu sadarana prajalaku pampinhii cheyabadathaai .
 vividha takala  SOC  nivedhikalu  SOC 1, SOC 2  mariyu  SOC 3.  prathi nivedika maroka samshtha yokka niyanthranalanu ardham cheskovadaniki mudava parti samshtha choose upayoginchabadutundi . SOC 1  nivedhikalu aardika reporting ‌ pai niyanthranalanu cover chestaayi , SOC 2  nivedhikalu viswasaniiya sevala pramaanaalanu  ( bhadrata ,  labhyata ,  gopyatha ,  prosessing samagratha mariyu gopyatha )  cover chestaayi mariyu  SOC 3  nivedhikalu sadarana viniyoga  SOC 2  nivedhikalu .