Type 2 reports also cover the description of the services’ systems and show if the proposed controls support the objectives the organization wants to achieve, as well as whether these controls operate as expected over a period of time (generally between 6 months and 1 year). Type 1 reports cover the description of the services’ systems and show if the proposed controls support the objectives the organization wants to achieve. Since the content of the reports does not require an objective “pass or fail” component – only the auditor’s opinion, which is subjective – audit reports are not certifiable against SOC 2 they can only be attested as compliant with SOC 2 requirements, and this attestation can only be performed by a licensed CPA. SOC 2 validates internal controls related to information systems involved in provided services, based on five semi-overlapping categories called Trust Service Criteria (TSC). The content of these reports is defined by the American Institute of Certified Public Accountants (AICPA) and, as such, is usually applicable for U.S. SOC 2 is a suite of reports produced during an audit, performed by an independent Certified Public Accountant (CPA) or accountancy organization.
This article will present how organizations that need to present an SOC 2 report can take advantage of ISO 27001, the leading ISO standard for information security management, to fulfill its requirements. What is it for? SOC 2 is intended to prove security level of systems against static principles and criteria, while ISO 27001 – to define, implement, operate, control, and improve overall security.SOC 2 is attested by a licensed Certified Public Accountant (CPA), ISO 27001 is certified by ISO certification body. SOC 2 – for service organizations from any industry, ISO 27001 – for organizations of any size or industry. SOC 2 – United States, ISO 27001 – international. SOC 2 refers to a set of audit reports to evidence the level of conformity to a set of defined criteria (TSC), ISO 27001 is a standard that establishes requirements for an Information Security Management System (ISMS).
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