Which of the following does NOT fall under the SOC system?

The System and Organizational Controls (SOC) framework is designed to evaluate and report on the controls at service organizations, particularly in relation to data security, privacy, confidentiality, and operational effectiveness. The key components that fall under this system include aspects that directly relate to the service organization’s internal processes and how they manage data.

When examining the option of client relationships, it is clear that this does not typically align with the primary focus of the SOC system. SOC reports concentrate more on internal controls related to data management, personnel handling that data (including internal staff and subcontractors), and the procedures established to safeguard and manage data. While client relationships are important for overall business operations and can influence compliance and service delivery, they do not constitute a specific internal control or procedure that is assessed under the SOC system.

Thus, the SOC framework primarily emphasizes data, personnel involved in data management, and the procedures that govern these processes. Client relationships, while important in a broader business context, do not directly fall under the SOC system's evaluation focus.