What Does a SOC 2 Report Cover?
A SOC 2 (System and Organization Controls 2) report is an independent audit report that evaluates the effectiveness of an organization's controls related to security, availability, processing integrity, confidentiality, and privacy. The report is issued by a third-party auditor and is intended to provide customers and other stakeholders with assurance that the organization has implemented appropriate controls to protect their data.
A SOC 2 report covers the following five trust services categories:
- Security: This category evaluates the effectiveness of the organization's controls related to information security, including access controls, data encryption, network security, and physical security.
- Availability: This category evaluates the organization's ability to provide its services in a timely and reliable manner, including the effectiveness of its disaster recovery and business continuity plans.
- Processing Integrity: This category evaluates the effectiveness of the organization's controls related to the accuracy, completeness, and timeliness of its processing activities.
- Confidentiality: This category evaluates the effectiveness of the organization's controls related to the protection of confidential information.
- Privacy: This category evaluates the organization's controls related to the collection, use, retention, disclosure, and disposal of personal information.
The SOC 2 report includes a description of the organization's system, the auditor's opinion on the effectiveness of the controls, and a detailed description of the tests performed by the auditor to evaluate the controls. The report is intended to be used by stakeholders, such as customers, vendors, and regulators, to assess the organization's compliance with industry standards and regulations.
