SOC 2
System and Organization Controls
What is SOC 2?
SOC 2 (System and Organization Controls 2) is an auditing procedure developed by the American Institute of Certified Public Accountants (AICPA) that evaluates how well service organizations manage customer data based on five Trust Services Criteria.
A SOC 2 report provides assurance to customers that a service organization has implemented appropriate controls to protect their data. There are two types: SOC 2 Type I (point-in-time assessment) and SOC 2 Type II (assessment over a period of time, typically 6-12 months).
Trust Services Criteria
Security
RequiredProtection against unauthorized access (required for all SOC 2 reports)
Availability
Systems are available for operation and use as committed
Processing Integrity
System processing is complete, valid, accurate, and timely
Confidentiality
Information designated as confidential is protected
Privacy
Personal information is collected, used, retained, and disclosed properly
When Does SOC 2 Apply?
SaaS Providers
Cloud-based software companies handling customer data, from startups to enterprise vendors.
Service Organizations
Any company that provides services to other organizations and handles their data.
B2B Companies
Organizations selling to enterprises often require SOC 2 as part of vendor security assessments.
SOC 2 Type I vs Type II
Type I
- Point-in-time assessment
- Evaluates design of controls
- Faster to complete (weeks)
- Good starting point
Type II
- Assessment over 6-12 months
- Evaluates design AND effectiveness
- More comprehensive and valued
- Industry standard for enterprise sales
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