A Management Assertion, in the context of SOC (Service Organization Control) reporting, refers to a statement made by the management of a service organization regarding the design and effectiveness of their controls over a specific period. Management Assertions are a key component of SOC reports, such as SOC 1 or SOC 2, and provide important information about the organization’s control environment.
The Management Assertion outlines the service organization’s commitment to maintaining effective controls to achieve the objectives stated in the SOC report. It typically includes assertions related to the suitability of control design, the operating effectiveness of controls, and compliance with relevant standards or frameworks.
