Which Step of the SOC 2 Audit?

About this interactive

A SOC 2 audit checks a company's security and information systems. It is done by a third party, and not just anyone: it has to be a CPA firm (CPA firms also do SOC 1, which covers financial systems). The lesson walks through the steps of a SOC 2 Type 2 audit. - Reviewing the policies: the auditor checks that the policies are appropriate for the business, given its industry and its size. - Checking the procedures: the auditor checks that the procedures line up with the policies and carry them out. - Asking for proof: the auditor asks for attestations, evidence that the procedures are really being done, usually by picking samples and asking for the records. Everything goes into a report saying whether the company meets the objectives it set, which other businesses use to judge it. The lesson describes Type 1 as the policy review alone and Type 2 as adding the proof. The AICPA's own definitions are a little wider: a Type 1 report covers whether the controls are suitably designed as of one date, and a Type 2 report adds testing whether they operated effectively over a period, which is where the samples and the proof come in. This set does not ask which type is which; the Compliance Management module practises that.

What you'll learn

Follow a SOC 2 Type 2 audit through the lesson's steps: reviewing the policies, checking the procedures against them, and asking for proof that the procedures are carried out
Recognize that a SOC 2 audit is performed by an outside CPA firm and ends in a report others use to judge the company

Aligned to

CompTIA Security+

5.5 Explain types and purposes of audits and assessments.

ISC2 CISSP

6.5 Conduct or facilitate security audits.

Key terms

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.
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.
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.
Third-Party Audit: An independent examination of an organization's processes and controls conducted by an external auditor to provide an objective, industry-standard evaluation.

Topics

Soc 2 Compliance Audits Third Party Auditing Interactive Categorize

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