2024年2月27日 · SOC 2 reports are intended to meet the needs of a broad range of users that need detailed information and assurance about the controls at a service organization relevant to security, availability, and processing integrity of the systems the service organization uses to process users’ data and the confidentiality and privacy of the information ...

This illustrative example of a SOC 2 Type 2 report includes management’s assertion, the description of the system, the service auditor’s report and tests of controls and results thereof. The disclosures in the illustrative description of the system align with the requirements of DC 200.

Contains insight from expert authors on the SOC 2 Working Group, which consists of CPAs who perform SOC 2 and SOC 3 engagements. Includes updated guidance on risk assessment and qualitative materiality assessments. Includes a new illustrative report that may be used when performing and reporting on a SOC 2+ examination.

System and Organization Controls (SOC) is a suite of service offerings CPAs may provide in connection with system-level controls of a service organization or entity-level controls of other organizations. Learn more about the SOC suite of services offerings here.

2018 SOC 2® Description Criteria (With Revised Implementation Guidance – 2022) 2018 SOC 2® Description Criteria (With Revised Implementation Guidance – 2022) Resource download available AICPA’s Assurance Services Executive Committee (ASEC), through its Trust Information Integrity Task Force’s SOC 2 Working Group, has developed a set ...

A Systems & Organizational Control 2 (SOC 2) examination is an auditing procedure that ensures your service providers securely manage your data to protect the interests of your organization and the privacy of its clients. One of five categories of criteria available for inclusion in a SOC 2 examination, the privacy category is

SOC 2® - SOC for Service Organizations: Trust Services Criteria Follow. SOC for Cybersecurity Follow.

The following illustrative management representation letter includes the representations required by AT-C section 205 as well as additional representations specific to a SOC 2 Type 1 examination and should be used for engagements with reports dated on or after June 15, 2022.

Get comfortable with SOC 2 reports. Avoid potential pitfalls. For service auditors and user entities new to SOC 2 reporting, not understanding the report contents can result in reporting deficiencies or inappropriate identification of key information. How will this course benefit you? This webcast presents the contents of each section of a SOC ...

Differentiating between SOC 2 and SOC 3 reports. SOC 2 reports provide outsourcing organizations and their auditors with information to help them assess and address the risks and controls associated with outsourced services. SOC 3 reports, on the other hand, provide less detail and are intended for the public.