BLUF: The SOC 2 (System and Organization Controls 2) audit is an independent assessment designed to assure customers and stakeholders that a service organization has appropriate controls in place to protect customer data. -- The requirements for a SOC 2 audit are centered around the 5 Trust Services Criteria (TSC) and are implemented through controls tailored to your specific business operations.
The 5 Trust Services Criteria (TSC): (5)
Security (Mandatory) -- Required for all SOC 2 reports. Information and systems are protected against unauthorized access, disclosure, or damage that could compromise availability, integrity, confidentiality, and privacy. -- Focus Area/Do: Access controls, firewalls, intrusion detection, two-factor authentication, risk management.
Availability -- Optional. The system is available for operation and use as committed or agreed. -- Focus Area/Do: System monitoring, disaster recovery, incident response, performance metrics, and backup procedures.
Processing Integrity -- Optional. System processing is complete, valid, accurate, timely, and authorized. -- Focus Area/Do: Quality assurance procedures, monitoring data processing, and error handling.
Confidentiality -- Optional. Information designated as confidential is protected as committed or agreed. -- Focus Area/Do: Encryption of data in transit and at rest, access controls to confidential data, and procedures for data destruction.
Privacy -- Optional. Personal information is collected, used, retained, disclosed, and disposed of in conformity with the entity’s privacy notice and commitments. -- Focus Area/Do: Handling of Personally Identifiable Information (PII), consent management, and compliance with regulations like GDPR or HIPAA.
Report Types and Audit Period: (2)
-- Report Type: Type 1 -- Focus: Assesses the design of controls at a single point in time. -- Timeframe: A specific date (e.g., as of December 31, 2025). -- Assurance: The controls are suitably designed to meet the criteria.
-- Report Type: Type 2 (Preferred) -- Focus: Assesses both the design and operating effectiveness of controls over a period of time. -- Timeframe: A minimum of 3 to 12 months. -- Assurance: The controls were designed appropriately and worked effectively during the audit period.