In SOC reports, which section is specifically mentioned for Type 1 reports?

In SOC (Service Organization Control) reports, particularly Type 1 reports, the section that is specifically mentioned is the "Other Matter" section. Type 1 reports examine a service organization's controls at a specific point in time and include a description of the organization's system along with the related controls. The "Other Matter" section serves a distinct purpose as it can include additional insights and information relevant to the report that may not strictly fall under the opinions or responsibilities detailed elsewhere.

The "Other Matter" segment might address topics like the methodology of the assessment or any limitations regarding the scope of the audit. It provides context that can be pertinent for readers to understand the confines of the report better, thus enhancing the overall clarity and usefulness of the report for stakeholders.

The other sections, such as "Management's Description of System" and "Opinion," serve different functions. Management's description provides a narrative of the system and its components, while the opinion section expresses the auditor's conclusion regarding the effectiveness of controls as of the assessment date. The "Service Organization's Responsibilities" section outlines what responsibilities lie with the service organization, but it does not carry the specific informational intent of the "Other Matter" section in Type 1 reports.