SOC審計(jì)，即服務(wù)性機(jī)構(gòu)控制體系鑒證( System and Organization Controls, SOC )，審計(jì)報(bào)告是基于美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(American Institute of Certified Public Accountants, AICPA)制定的組織控制框架服務(wù)審計(jì)報(bào)告。