How to Identify Subservice Organizations in a SOC 1 Report

The 'Control Objectives, Related Controls and Independent Service Auditor’s Tests of Controls and Results of Tests' section of a Type 2 SOC 1 report is crucial for identifying subservice organizations. This section details the service organization's control environment, including how they manage and oversee their subservice organizations. By examining the controls and testing procedures within this section, you can gain insights into the subservice organizations involved and the effectiveness of their controls.