Type I vs Type II
Distinct categories of attestation engagements in assurance services, where Type I assesses a system's description and operation, and Type II evaluates the effectiveness of controls over a period.
Type I and Type II are classifications used in the context of Service Organization Control (SOC) reports. Type I reports provide an auditor's opinion on the fairness of a service organization's description and the suitability of the design of its controls.
Type II reports, on the other hand, include the results of testing the operating effectiveness of those controls over a specified period. This allows users to assess not only the design but also the operational effectiveness of the controls.
Both types of reports are crucial for stakeholders to understand the reliability and security of a service organization's systems and processes.
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