Service Organization Control (SOC 2) audit reports provide detailed information about an organization's security, availability, processing integrity, confidentiality, and/or privacy controls. These assurances are based on compliance with the American Institute of Certified Public Accountants' (AICPA) Trust Services Criteria (TSC). Prior to AICPA's TSC, SOC audits were conducted against independent third-party assurance standards ISAE 3402 or SSAE 16. SOC 2 audits are an important component in regulatory oversight, vendor management, internal governance and risk management.
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