SOC 2 (Service Organization Control Type 2) audits are based on the Trust Services Criteria (TSC), which consist of five key principles:
Security – Protection of systems from unauthorized access.
Availability – Ensuring systems are available for operation and use.
Processing Integrity – Ensuring system processing is complete, valid, accurate, timely, and authorized.
Confidentiality – Protection of sensitive data from unauthorized disclosure.
Privacy – Proper handling of personal information.
Financial controls are NOT part of SOC 2 audits. Financial reporting is covered under SOC 1, which is focused on internal controls over financial reporting (ICFR), not security and operational controls.
SOC 2 defines criteria for managing customer data based on five “trust service principles”—security, availability, processing integrity, confidentiality and privacy.
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