What is SOC 2?
An overview of SOC 2
SOC 2 is a compliance framework designed for service providers who store customer data and need to protect it.
SOC 2 stands for System and Organization Controls 2. It’s part of a suite of standards developed by the American Institute of Certified Public Accountants (AICPA) to help service organizations demonstrate they’re handling customer data responsibly.
In 2011, AICPA introduced SOC 1, SOC 2, and SOC 3 under a new framework: SSAE 16, later updated to SSAE 18. SOC 2 was specifically designed to evaluate non-financial controls around how data is stored, processed, and protected.
Key differences between SOC 1,SOC 2, and SOC 3
SOC 1 reports focus on service businesses’ controls relevant to a customer’s financial reporting. It’s primarily intended for auditors and finance teams at user entities who rely on the service provider’s systems during their own financial audits.
A SOC 2 report is an independent report of a company’s operational controls over five key principles or Trust Services Criteria—Security, Availability, Processing Integrity, Confidentiality, and Privacy. It provides a detailed assessment of an organization’s data protection controls and how well they operate.
SOC 3 reports are a condensed version of a SOC 2 report made fit for public consumption. It essentially contains the same subject matter as a SOC 2 report without technical details, specifications, or sensitive information.
SOC 2 stands for System and Organization Controls 2. It’s part of a suite of standards developed by the American Institute of Certified Public Accountants (AICPA) to help service organizations demonstrate they’re handling customer data responsibly.
In 2011, AICPA introduced SOC 1, SOC 2, and SOC 3 under a new framework: SSAE 16, later updated to SSAE 18. SOC 2 was specifically designed to evaluate non-financial controls around how data is stored, processed, and protected.
How To Prepare For SOC 2 Audit in 2025
SOC 1 reports focus on service businesses’ controls relevant to a customer’s financial reporting. It’s primarily intended for auditors and finance teams at user entities who rely on the service provider’s systems during their own financial audits.
A SOC 2 report is an independent report of a company’s operational controls over five key principles or Trust Services Criteria—Security, Availability, Processing Integrity, Confidentiality, and Privacy. It provides a detailed assessment of an organization’s data protection controls and how well they operate.
SOC 3 reports are a condensed version of a SOC 2 report made fit for public consumption. It essentially contains the same subject matter as a SOC 2 report without technical details, specifications, or sensitive information.
SOC 1 vs SOC 2 vs SOC 3 Comparison — Overview & Comparison
SOC 1 vs SOC 2: Understanding the Key Differences
Difference Between SOC 2 and SOC 3 Compliance
SOC Frameworks Overview
SOC 2 Basics
SOC 2 Compliance Process
SOC 2 Compliance Process
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