Adrian's KB

SOC2 Framework

2 min read

Overview

Info

SOC 2 (System and Organization Controls 2) is a reporting framework developed by the AICPA (American Institute of Certified Public Accountants) to evaluate how service organizations manage and secure customer data.

SOC 2 is particularly relevant for SaaS providers, cloud service vendors, and technology firms that store or process data on behalf of clients.

Purpose

  • Build trust by demonstrating strong internal controls around data protection
  • Support regulatory and contractual compliance
  • Provide independent third-party assurance to clients and stakeholders

Trust Services Criteria (TSC)

Note

Organizations are audited against one or more of these criteria, with Security being required in all SOC 2 reports.

  1. Security – Protection against unauthorized access (required)
  2. Availability – System uptime and reliability
  3. Processing Integrity – Accurate and timely processing of data
  4. Confidentiality – Restriction of access to sensitive information
  5. Privacy – Collection, use, retention, and disposal of personal information

Report Types

  • SOC 2 Type I: Evaluates the design of controls at a specific point in time
  • SOC 2 Type II: Evaluates the operating effectiveness of those controls over a period (typically 3–12 months)

Applicability

  • Used by SaaS companies, B2B vendors, cloud service providers, and any org handling customer or partner data
  • Often requested during vendor due diligence or contract negotiations

Key Characteristics

  • Not a prescriptive checklist — organizations design controls suited to their environment
  • Audits are performed by licensed CPA firms or AICPA-authorized assessors
  • Report cannot be shared publicly (unlike SOC 3), but summaries may be provided under NDA

Summary

Tip

SOC 2 is less about technology and more about proving that your security, availability, and privacy controls are both in place and working.

  • Strong fit for modern, cloud-native environments
  • Helps build client confidence and support compliance requirements

Penguinified by https://chatgpt.com/g/g-683f4d44a4b881919df0a7714238daae-penguinify

Graph View