What is the type of report that pertains to public disclosure of financial controls and security without sensitive information?

The type of report that pertains to public disclosure of financial controls and security without sensitive information is the SOC 3 report. SOC 3 is designed to be a publicly available report that provides an overview of an organization's system and the suitability of the design and operating effectiveness of its controls related to security, availability, processing integrity, confidentiality, and privacy. This report offers assurance without exposing sensitive data, making it suitable for general use and sharing with stakeholders.

SOC 1 and SOC 2 reports are more specific in their audiences and purposes. SOC 1 is focused on internal controls relevant to financial reporting, primarily intended for auditors and clients who need detailed controls over financial transactions. SOC 2, on the other hand, provides a deeper insight into a service organization's controls related to its operations and compliance, which typically contains sensitive information not meant for public distribution. ISO 27001 is a standard for information security management systems but does not inherently provide a public reporting mechanism like SOC reports do. Therefore, SOC 3 is the optimal choice for a report that can be disclosed publicly without sensitive data.