Glossary: Business Risk, Third Parties and Compliance
SOC 2 report
Also written: SOC 2, System and Organization Controls
An independent accountant's report, under AICPA standards, on a service organization's controls against the Trust Services Criteria. It is the main attestation Alex reads from Ridgeline.
Where the book teaches it
Related terms
SOC 2 Type 1 and Type 2Trust Services CriteriaBridge letterCompliance attestationAICPA (American Institute of Certified Public Accountants)