A SOC bridge letter, also known as a System and Organization Controls bridge letter, is a document that provides a summary of key information from a previous Service Organization Control (SOC) report to bridge the gap between reporting periods. It is issued by a service organization to its users or clients when there is a change in the reporting period or when a new SOC report is not yet available.
Importance of the SOC Bridge Letter in Internal Control
In the world of internal control and risk management, the term "SOC Bridge Letter" has become increasingly important for