SOC 2 Cheat Sheet
Unlock your understanding of SOC 2 with this cheat sheet by SANS. Ideal for auditors, executives, and sales professionals. Download now
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Unlock your understanding of SOC 2 with this cheat sheet by SANS. Ideal for auditors, executives, and sales professionals. Download now
The System and Organization Controls (SOC) 2 Report will be performed in accordance with AT-C 205 (formerly under AT-101) and based upon the Trust Services Principles, with the ability to test and report on the design (Type I) and operating (Type II) effectiveness of a service organization’s controls (just like SOC 1 / SSAE 18). 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/SSAE 18 which is focused on the financial reporting controls. The Trust Service Principles which SOC 2 is based upon are modeled around four broad areas: Policies, Communications, Procedures, and Monitoring. Each of the principles have defined criteria (controls) which must be met to demonstrate adherence to the principles and produce an unqualified opinion (no significant exceptions found during your audit). The great thing about the trust principles is that the criteria businesses must meet are predefined, making it easier for business owners to know what compliance needs are required and for users of the report to read and assess the adequacy. Many entities outsource tasks or entire functions to service organizations that operate, collect, process, transmit, store, organize, maintain and dispose of information for user entities. SOC 2 was put in place to address demands in the marketplace for assurance over non-financial controls to prevent SOC 1 from being misused just like SAS 70 was. Did you know? A business isn’t required to address all
SOC Reporting Guide
If you have never been audited before, as is the case with many service organizations, you are probably wondering what kind of documentation will I need to give the auditors?
Controls at a Service Organization refer to the controls that are in place at your company. Many of these controls should be covered within your policies and procedures, as they
SOC 2 – CC6.3 The entity authorizes, modifies, or removes access to data, software, functions, and other protected information assets based on roles, responsibilities, or the system design and changes,
I’ve been hearing from various people in the marketplace that they were interested in learning about some steps, at a high level, that they need to take to get off
There are significant differences between a Type I and Type II report, however, we aren’t going to discuss that here, thats for another day. We will discuss the basics of
This tip is focused on designing controls that reflect the process being testing, if they don’t, a headache of massive proportions will be created once testing begins. What do you