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What are the SOC 2 controls?
The SOC 2 report focuses on a business's non-financial reporting controls as they relate to security, availability, processing integrity, confidentiality, and privacy of a system, as opposed to SOC 1/SSA 18 which is focused on the financial reporting controls.
What is a SOC 2 assessment?
What is SOC 2? In 2011, the American Institute of Certified Public Accountants (AICPA) created a series of Service Organization Control (SOC) assessments. A SOC 2 is an attestation report that provides controls assurance over a defined set of the service provider's systems.
What does a SOC 2 audit include?
There are five Trust Services Principles, or criteria, that comprise a SOC 2 report: Security, Availability, Processing Integrity, Confidentiality and Privacy. The SOC II audit is simply the auditor's opinion on how that organization's controls fit the requirements.
What are SOC 2 controls?
The SOC 2 report focuses on a business's non-financial reporting controls as they relate to security, availability, processing integrity, confidentiality, and privacy of a system, as opposed to SOC 1/SSA 18 which is focused on the financial reporting controls.
Who needs a SOC 2 report?
SOC 2 requirements are mandatory for all engaged, technology-based service organizations that store client information in the cloud. Such businesses include those that provide SaaS and other cloud services while also using the cloud to store each respective, engaged client's information.
Who does SOC 2 apply to?
What is SOC 2 Compliance? Developed by the AICPA, SOC 2 is specifically designed for service providers storing customer data in the cloud. That means SOC 2 applies to nearly every SaaS company, as well as any company that uses the cloud to store its customers' information.
Who should have a SOC 2 audit?
SOC 2 requirements are mandatory for all engaged, technology-based service organizations that store client information in the cloud. Such businesses include those that provide SaaS and other cloud services while also using the cloud to store each respective, engaged client's information.
What does a SOC 2 cover?
SOC 2 Type 2 reports cover a period of time (usually 12 months), include a description of the service organization's system, and test the design and operating effectiveness of key internal controls over a period of time.
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