Type 2 SOC 1 Report: Which Control Deficiencies Go in the Summary?

The correct answer is B) All significant deficiencies.

As the user auditor, you should include all significant deficiencies identified in the Type 2 SOC 1 report in the summary of internal control deficiencies. Significant deficiencies are those control deficiencies that are important enough to be communicated to management and those charged with governance. Including all significant deficiencies ensures that the user entity is aware of any control weaknesses that may impact their operations or financial reporting.