Which of the following is NOT a responsibility of the service auditor in a SOC report?

The correct answer indicates that monitoring the performance of the service organization is not a responsibility of the service auditor in a SOC report. The primary role of the service auditor is to evaluate and report on the effectiveness of the internal controls put in place by a service organization to safeguard data and address compliance requirements.

Service auditors focus on several key responsibilities, which include providing an opinion on the effectiveness of controls. This involves assessing whether the controls are suitably designed and operating effectively over a defined period. Additionally, service auditors conduct tests on the controls implemented to gather evidence regarding their operation and effectiveness.

Describing inherent limitations is also a component of the auditor's responsibility because it provides stakeholders with an understanding that while controls are in place, they may not completely eliminate risks associated with the organization's processes. Such limitations can include human error and external factors that might impact the controls.

In contrast, monitoring the actual performance of the service organization falls outside the auditor's scope and responsibility. Instead, this function is typically the responsibility of the organization's management, ensuring that operational performance aligns with the established effectiveness of internal controls.