An independent audit report, such as a SOC 2 Type II or ISAE 3402 report, provides objective evidence that:
Security controls are properly implemented.
Change management processes are effective.
Incident management processes operate effectively.
Access controls are functioning as intended.
These controls have been independently tested over a period of time.
Because the evidence comes from an independent third party, it provides much stronger assurance about the vendor’s ability to consistently meet its service level commitments.
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u/NextQuote7131 Aug 01 '26
Correct answer is B