What is the focus of System and Organization Controls (SOC) reports?

The focus of System and Organization Controls (SOC) reports is on controls relevant to security and privacy. SOC reports are designed to provide assurance regarding the effectiveness of an organization's systems and how they manage data, including security, confidentiality, and privacy frameworks. This is particularly important for service organizations that handle sensitive customer data, as these reports help establish trust with clients and stakeholders by demonstrating the organization's commitment to maintaining robust security practices and safeguarding personal information.

While financial audits, vendor compliance, and performance metrics can be relevant in certain contexts, they do not align with the core purpose of SOC reports. These reports specifically address the security and privacy controls in place, enabling organizations to show how they protect sensitive information and mitigate risks related to data breaches or unauthorized access. Therefore, option B accurately reflects the primary focus of SOC reports.