Which organization would typically conduct a Report on Compliance?

The report on compliance (RoC) is a formal assessment that evaluates an entity's adherence to the Payment Card Industry Data Security Standard (PCI DSS). A Qualified Security Assessor (QSA) typically conducts this type of assessment. QSAs are certified organizations that possess the necessary expertise and are authorized by the PCI Security Standards Council to provide PCI compliance validation services.

The key reason why a QSA is responsible for the RoC is that they have specialized knowledge and training in the PCI DSS requirements, allowing them to accurately assess an organization’s security posture concerning payment card data. This role also helps ensure that the compliance process is impartial and aligns with industry standards, which is crucial for maintaining the integrity of the compliance validation.

In contrast, internal audit teams may evaluate overall internal controls but do not have the specific QSA designation required to validate PCI compliance. While the cardholder association, such as Visa or MasterCard, oversees compliance but does not conduct the assessments themselves. Customer service departments focus on customer interactions and service delivery, which are not related to compliance assessments. Thus, the QSA plays a critical role in ensuring compliance for organizations handling payment card information.