The correct answer is Financial.

SOC 2 reports evaluate the five Trust Services Criteria which focus on operational and security related controls rather than financial reporting. Those criteria include Security, availability, Processing integrity, confidentiality, and Privacy. Because SOC 2 addresses those criteria a category like Financial is not one of the five Trust Services Criteria.

Processing integrity is incorrect because it is explicitly one of the five Trust Services Criteria evaluated in a SOC 2 engagement rather than an item that is excluded.

Privacy is incorrect because privacy of personal information is one of the Trust Services Criteria assessed in SOC 2 reports.

Security is incorrect because security is the foundational Trust Services Criteria and is always evaluated in a SOC 2 engagement.

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