Which of the following represents the organization of assurance levels from worst to best?

The organization of assurance levels from worst to best is accurately represented by the option that lists SOC 1, followed by SOC 2, and then ISO 27001.

SOC 1 is primarily focused on internal controls over financial reporting and is generally considered a more limited scope compared to SOC 2, which addresses the Trust Services Criteria (security, availability, processing integrity, confidentiality, and privacy) and provides a broader assessment of an organization’s systems. Therefore, it usually offers higher assurance regarding the operational effectiveness of controls related to data protection and privacy.

ISO 27001 is an international standard that specifies the requirements for establishing, implementing, maintaining, and continuously improving an information security management system (ISMS). It is recognized globally and demonstrates a substantial commitment to information security, making it the highest level of assurance among the three.

In this context, the assurance levels can be ranked starting from the least comprehensive assessment of controls (SOC 1) to a more comprehensive assessment (SOC 2), and finally to an internationally recognized standard (ISO 27001). This hierarchy highlights the increasing complexity and coverage of the frameworks related to information security and risk management.