Like SOC 2, the SOC 3 report has been developed based on the Auditing Standards Board of the American Institute of Certified Public Accountants’ (AICPA) Trust Service Criteria (TSC). The SOC 3 is a public report of internal controls over security, availability, processing integrity, and confidentiality.
SSAE 18 / ISAE 3402 Type II
The AICPA created the Statement on Standards for Attestation Engagements No. 18 (SSAE 18) to keep pace with globally recognized international accounting standards.
SSAE 18 aligns closely with the International Standard on Assurance Engagements 3402 (ISAE 3402).
SSAE 18 and ISAE 3402 are used to generate a report by an objective third-party attesting to a set of assertions made by an organization about its controls. The Service Organization Controls (SOC) framework is the method by which the control of financial information is measured.
Google Cloud undergoes a regular third-party audit to certify individual products against this standard. Our SOC 3 reports for Google Cloud Platform and Google Workspace can be downloaded instantly.