SOD Check does not require a SOC1 Type2 report because the output includes manually performed alternative procedures that aligns with AICPA and PCAOB auditing standards on audit evidence. The process of matching data inputs to outputs meets these standards by ensuring the completeness, accuracy, and integrity of audit information. For external auditors, the Premium package includes detailed exhibits that serve as proof-of-work. This approach supports the auditing principles by offering verifiable evidence that the user roles and permissions analysis is rigorous and reliable, making it a valuable tool in the audit process.