SOC 2® Assessment: Type 1 vs. Type 2 and Why a Company Should Have One
SOC 2 Type 1 and Type 2 Commonalities A SOC 2 – Type 1 and SOC 2 – Type 2 Report have many things in common – system description, management’s assertion, and a description of controls as they relate to the Trust Service Criteria. Both reports analyze and report on the design and implementation of the system description and the suitability of control design. The differentiator between the two reports is operating effectiveness. What are Controls in a SOC 2 Assessment? “Controls operating effectively provide reasonable assurance of achieving the service organization’s service commitments and system requirements based on the