GlobalStandardized globally by AICPA.

Service Organization Control 1

An audit focusing solely on a service organization's controls that are likely to be relevant to an audit of a user entity's financial statements.

Last Indexed via EchelonGraph Automations: March 4, 2026

Global Scope & Applicability

Payroll processors, loan servicers, debt collectors, etc.

Core Principles & Obligations

  • 1

    Internal Controls over Financial Reporting (ICFR)

Technical Implementation Examples

  • Automated detection of unencrypted AWS S3 buckets violating Service Organization Control 1 policies.

  • Real-time interception of unauthorized IAM role escalation attempts.

  • Continuous audit logging and Zero-Knowledge Proof attestation of compliant clusters.

Non-Compliance Penalties

Financial Fines

Loss of client auditor signoffs.

Legal Liability

Failure to complete enterprise vendor intake.

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