Type I Report
Definition
An attestation report that provides an auditor's opinion on whether controls are suitably designed to meet the stated control objectives, assessed at a single point in time. It does not assess whether those controls actually operated effectively.
- Framework
- SOC attestation reporting
- Scope
- Design suitability only
- Timeframe assessed
- A single point in time
- Does not cover
- Operating effectiveness of controls
Common questions
Why is a Type I report weaker evidence than a Type II report for a forensic accounting or data-custody review?+
A Type I opinion only confirms that controls were designed appropriately as of one date; it says nothing about whether staff actually followed those controls over time, so it cannot support a claim that a system was reliably secure or compliant during an incident window.
When would an organisation rely on a Type I report instead of commissioning a Type II?+
A newly implemented control environment may not yet have enough operating history to support a Type II opinion, so a Type I report is used as an interim attestation until sufficient time has passed to test operating effectiveness.
Related terms
- Complementary User Entity Controls (CUECs)
- Controls that the service organisation's system design assumes the user entity will implement. Listed in the SOC 2 report. If the user...
- SOC 1 (SSAE 18)
- A report on controls at a service organisation that are relevant to user entities' financial statements. Governed by Statement on Standards for...
- SOC 2
- A report on controls relevant to the AICPA's Trust Service Criteria. Produced under the AT-C 205 attestation standard. Covers Security (mandatory) plus...
- Trust Service Criteria (TSC)
- The five criteria used to evaluate controls in a SOC 2 engagement: Security, Availability, Processing Integrity, Confidentiality, and Privacy. The criteria are...
- Type II Report
- An attestation report that provides an auditor's opinion on both the suitability of design and the operating effectiveness of controls over a...