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Technical

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

  Free |   AICPA |   AICPA.org

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

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