System
The combination of infrastructure, software, people, processes, and data used to achieve specific business objectives.
A system is the collection of infrastructure, software, procedures, data, and people that work together to achieve a specific business objective.
In SOC reports, system descriptions outline what is in scope, how it works, and which commitments it supports. Clear system boundaries make it possible to assess controls and risks in a focused way.
Many organizations operate multiple systems, each with its own objectives and control environment.
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