SOC 2 Type 2 reports include information of interest to the service organization's management is the true statement about Service Organization Control (SOC) reports. SOC reports are reports that provide assurance and transparency about the controls and processes of a service organization, such as a cloud service provider, a data center, or a payroll service. SOC reports are based on the standards and guidelines issued by the American Institute of Certified Public Accountants (AICPA). There are three types of SOC reports: SOC 1, SOC 2, and SOC 3. Each type of SOC report has two subtypes: Type 1 and Type 2. Type 1 reports describe the design and suitability of the controls at a point in time, while Type 2 reports also include the operating effectiveness of the controls over a period of time. SOC 1 reports focus on the internal controls over financial reporting, and are intended for the auditors of the user entities. SOC 2 reports focus on the security, availability, processing integrity, confidentiality, and privacy of the service organization's systems and services, and are intended for the stakeholders of the user entities. SOC 3 reports are similar to SOC 2 reports, but are less detailed and more general, and are intended for the general public. SOC 2 Type 2 reports include information of interest to the service organization's management, such as the description of the system, the assertion of the management, the opinion of the auditor, and the results of the tests of controls.
References: CISSP All-in-One Exam Guide, Eighth Edition, Chapter 1: Security and Risk Management, page 20. CISSP Practice Exam | Boson, Question 13.