TITLE:
System and Organization Controls
AUTHORS:
Cameron Fisher
KEYWORDS:
Digital Service Provider, Information Technology, System and Organization Controls
JOURNAL NAME:
American Journal of Industrial and Business Management,
Vol.16 No.8,
August
28,
2026
ABSTRACT: Critical digital services from third party providers increase firms’ operational, security, and financial risks. The System and Organization Controls (SOC) framework is a standardized assurance approach intended to reduce information asymmetry between service providers and stakeholders. This paper brings together archival and experimental research on SOC and connects those findings to broader ideas in monitoring and governance. The goal is to show how SOC practices fit into firms’ efforts to build operational resilience and stakeholder assurance. It also outlines several research designs, including event‑studies, regulatory shock settings, and matched difference-in-differences approaches that future work could use to study the causal effects of SOC adoption. These contributions position the paper as a conceptual and practical roadmap for guiding subsequent research and applied investigations.