Which SOC report focuses on controls related to an organization's security, availability, processing integrity, and privacy?

The appropriate choice centers on SOC 2 reports, which are specifically designed to evaluate and report on an organization's controls related to security, availability, processing integrity, confidentiality, and privacy. These criteria align with the Trust Services Criteria defined by the AICPA (American Institute of Certified Public Accountants). SOC 2 reports are increasingly critical for organizations that store or process data for clients, particularly in cloud environments, as they provide assurance about the effectiveness of the internal controls that protect customer data.

SOC 1 reports are focused on internal controls over financial reporting, making them relevant primarily for organizations that impact financial statements. SOC 3 reports are similar to SOC 2 reports but are designed for a more general audience and do not provide the same detailed controls description. SOC 4 does not exist in the context of SOC reports, as the SOC framework concludes with SOC 3 in terms of reporting types. Understanding these distinctions highlights why SOC 2 is the best answer regarding security, availability, processing integrity, and privacy.