Gap Analysis, SOC 2 Type 1 or Type 2?

About this interactive

Some customers want more than a company's own reports: they want an independent third party to attest that the company does what it says. A SOC 2 attestation is that kind of check, and it is done by a CPA firm. SOC 2 Type 1 looks at whether the company has the right controls, designed suitably for its size and type and in place, as of one date. It does not test whether they were followed over time. SOC 2 Type 2 also tests whether the company followed through: over a period, often six to twelve months, the auditors sample the evidence to see that the controls actually operated. Either way, the CPA firm issues a report saying whether the company meets the criteria or is deficient somewhere, and the company can give that report to the customers who asked for it. (SOC 2 is an attestation report, not a certificate: there is no official "SOC 2 certified" status, though people often say "SOC 2 compliant".) Even a basic SOC attestation costs tens of thousands of dollars. So before booking it, a company does a gap analysis: it compares what it has and does against the standard, finds where it falls short, and takes corrective action before the audit. The lesson's advice is to hire a third party for it, often the same firm that will do the attestation. To sort a card, ask: is this getting ready for the audit, an audit of the design on one date, or an audit of how the controls worked over time?

What you'll learn

Recognize a gap analysis: measuring how far current practice falls short of the standard before an expensive audit, so the gaps can be fixed first
Tell a SOC 2 Type 1 attestation, which looks at whether the right controls are designed and in place at one point in time, from a Type 2, which tests whether they were actually followed over a period

Aligned to

CompTIA Security+

1.2 Summarize fundamental security concepts.

5.5 Explain types and purposes of audits and assessments.

ISC2 CISSP

6.5 Conduct or facilitate security audits

Key terms

Gap Analysis: A process of comparing an organization's current security or compliance posture against required standards to identify deficiencies that must be remediated.
SOC 2 Type 1: An attestation that evaluates whether an organization has the appropriate controls designed and in place at a specific point in time.
SOC 2 Type 2: An attestation that evaluates not only whether controls are in place but also whether an organization is consistently following through with those controls over a defined period.
System and Organization Controls 2: An auditing standard developed by the American Institute of Certified Public Accountants (AICPA) that evaluates the security, availability, processing integrity, confidentiality, and privacy controls of service organizations. SOC 2 reports are widely used by cloud service providers to demonstrate the effectiveness of their security controls to customers.
Third-Party Auditor: An independent external organization, such as a CPA firm, engaged to objectively assess and verify an organization's compliance with established standards.
Attestation: The process of providing evidence or formal certification that a set of standards is being followed, either through self-reported documentation or third-party verification.

Topics

Gap Analysis Soc 2 Attestation Audit Interactive Categorize

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