Service organizations need to have their controls reviewed by auditors. For example, service organizations that provide data processing services to various clients need to have their controls reviewed by auditors so that the client's auditors can satisfy themselves that control is being adequately maintained relative to the processing of client data by an external source. CONCEPT REVIEW: Often service organizations have their auditors, called service auditors, study their systems of internal control and issue a service auditor's report. Use your cursor to match each definition to its key term. Type 1 Report A report that documents a service organization's controls and documents their suitability and effectiveness Type 2 Report Auditors selected by a service organization to assess systems Service Organization A report that documents a service organization's controls and documents their suitability Service Auditors Perform data processing/computer/IT services, like payroll processing, for various clients