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Technical

SOC 2 ® Report on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy

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Free | AICPA | AICPA.org

Service organizations
Foundational
Article

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Description
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This page summarizes the purpose (including importance to stakeholders) and types of SOC 2 reports.

Topics covered:

Management accounting: Technical: Risk management & internal control: Risk management policies & procedures, Intermediate
Assurance: Technical: Attestation: Service organizations, Foundational
IT management & assurance: Technical: IT risk & assurance services: Service organizations, Foundational

Technical

SOC 2 ® Report on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy

Comments/Reflections

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