Certified Cloud Security Professional (CCSP) Practice Exam 2026 - Free CCSP Practice Questions and Study Guide

The correct answer is A. The Service Organization Controls 1 (SOC 1) report focuses on the internal control over financial reporting at service organizations. It is specifically designed for service organizations that provide services that could impact their clients' internal control over financial reporting. SOC 1 reports are important for organizations that outsource processes that are likely to impact the financial statements of their clients, such as payroll processing or data center operations.

Choices B, C, and D are incorrect as they do not accurately represent the focus of a SOC 1 report. Choice B refers to SOC 2 reports, which are specifically related to security, availability, processing integrity, confidentiality, and privacy at a service organization. Choice C focuses on privacy aspects, which are generally covered in a SOC 2 report rather than a SOC 1 report. Choice D, electronic healthcare transactions, is not directly related to the scope of a SOC 1 report, as it mainly deals with financial reporting controls.