Which report includes an examination of the design and effectiveness of controls throughout a specified period?

A Type 2 report is focused on the examination of both the design and operational effectiveness of controls over a defined period, typically covering a minimum duration of six months. This type of report provides assurance that not only are the controls suitably designed, but they also operate effectively in practice throughout the specified period.

In contrast, a Type 1 report only assesses the design of controls at a specific point in time, without evaluating whether those controls have been effective over a longer period. While service auditor reports can also encompass examinations of user entity controls, they don’t inherently specify the period or the level of detail typically found in a Type 2 report. Agreed-upon procedures report does not provide a full examination of control effectiveness but rather outlines specific procedures performed on a particular subject, without comprehensive assurance on control design or effectiveness over time.

The emphasis on both design and effectiveness in the Type 2 report distinguishes it as the appropriate choice for an examination spanning a designated timeframe.