A SOC audit report for Supply Chain is designed to provide intended users with information about a system that produces, manufactures, or distributes products and the effectiveness of controls within that system (that is, controls related to one or more of the applicable trust services categories of security, availability, processing integrity, confidentiality, or privacy) that are necessary to provide reasonable assurance that the entity's principal system objectives were achieved based on the applicable trust services criteria.
The AICPA SOC audit report is designed to provide intended users with the information they may use to identify, assess, and manage risks from their relationships with the entity.