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Carve-out method

The carve-out method is the way a SOC report treats a subservice organization by excluding its controls from scope and listing the controls assumed of it.

It is the usual choice, and the only practical one for large providers such as public clouds. The subservice organization's controls are not tested, so readers need its own report for that part of the service.

Compare the inclusive method.

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Related terms

Inclusive method
The inclusive method is the way a SOC report treats a subservice organization by bringing its relevant controls into the examination and testing them.
Subservice organization
A subservice organization is a vendor that performs part of the service a SOC report covers, such as a cloud hosting provider or a managed database service.
Complementary subservice organization controls
Complementary subservice organization controls are controls a SOC report assumes a carved-out subservice organization operates for the criteria to be met.

All glossary terms