Which of the following SOC report subtypes represents a point in time?

The Type I SOC report represents a snapshot or point in time regarding the design and implementation of a service organization's controls. It assesses the suitability of the design of the controls at a specific moment and provides an overview of how those controls are structured.

This is particularly useful for stakeholders who need to assess whether the system's controls are appropriately designed to achieve their intended purpose at that specific time. In contrast, a Type II SOC report evaluates the operational effectiveness of those controls over a specified period, thus providing a broader view of performance over time.

Choosing Type I conveys the understanding that this report does not provide evidence of the ongoing effectiveness of controls, only their design at a particular point, which is essential for certain decision-making processes where stakeholders need to understand control effectiveness without the additional context of time.