Glossary: Compliance, Privacy and Penetration Testing

SOC 2

Also written: System and Organization Controls 2, SOC 2 report

System and Organization Controls 2: an examination by an independent CPA firm of a service company's controls against the Trust Services Criteria. It includes management's signed assertion and the auditor's opinion.

Where the book teaches it

Chapter 3: Gathering Audit Evidence and Setting the Scope
Chapter 4: Types of Audit and Assessment

Related terms

SOC 2 Type I SOC 2 Type II Examination Trust Services Criteria Complementary user entity controls