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It covers the purpose of a SOC 2 attestation report certified by an independent auditor, its role in governance and risk management, and how integrity can be affected by rushed preparation. The guide introduces SOC 2 compliance, outlines the audit overview and preparation steps, and previews key topics including SOC evolution, SOC 1/2/3 differences, and Trust Services Criteria.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/understanding-soc-2-audits-introduction-to-soc-2-compliance/347489/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/understanding-soc-2-audits-introduction-to-soc-2-compliance/347489.png","ImageObject",300,407,{"name":92,"@type":93},"Aurelia","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-22",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why are service organizations asked to provide SOC 2 reports?","Question",{"text":112,"@type":113},"Organizations want assurance that a vendor operates securely and compliantly, especially when outsourcing business functions to third parties. A SOC 2 attestation report provides confidence in the services performed and the related controls.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What is the purpose of a SOC 2 attestation report?",{"text":117,"@type":113},"It helps service organizations build trust in their service delivery and demonstrate controls tied to the Trust Services Criteria. Certification is performed by an independent third-party auditor.",{"name":119,"@type":110,"acceptedAnswer":120},"How do SOC 2 reports differ from SOC 1 reports?",{"text":121,"@type":113},"Both cover internal controls, but SOC 2 is designed to address controls that make up the Trust Services Criteria. SOC 1 is limited to internal control over financial reporting and has more restricted distribution.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},347489,1792213447,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},1099514068365,"https://ap-avatar.wpscdn.com/avatar/10000253d8d9f28188e?_k=1776742907772140068","Serious security ebook  \nprofessionals invest in SOC 2 to protect their people, & secure their business.  \nUnderstanding SOC 2 Audits  \nIntroduction  \nMany service organizations today are getting asked to demonstrate that they are operating in a secure and compliant manner. With the increased reliance on third-party service providers to conduct business functions, organizations don’t want to do business with vendors who they believe are at-risk Service providers can build and maintain stakeholder trust and provide transparency through a Service Organization Controls (SOC) report, which is certified by an independent third-party auditor. A SOC 2 attestation report is designed to help service organizations build confidence in the service performed and controls related to the services.  \nSOC 2 is emerging as a leading standard across industries that can be used for regulatory or non-regulatory purposes to cover business areas outside of financial reporting. These reports play an important role in regulatory oversight, internal corporate governance and risk management processes, and can lose their integrity if rushed. Only serious security professionals know what it takes to get SOC 2 done right to ensure their people are compliant and secure.  \nThis eBook aims to provide insight into SOC 2 compliance, the overview of an audit, and how you can leverage your people to get prepared for SOC 2.  \nWe’ll Cover  \n1. The evolution of SOC compliance  \n2. Differences between SOC 1, 2 and 3 reports  \n3. SOC 2 Type I and Type II  \n4. Trust Services Criteria  \n5. An overview of a SOC 2 audit  \n6. Challenges and success tips  \n7. Timing and costs  \n“  \nSOC 2 and SOC 3 reports are proving to be a popular option for security professionals. They offera comprehensive set of controls across multiple domains while maintaining the flexibility to manage the scope and the scale of coverage in line with an organization’s maturity. This ebook will help you better understand if SOC reports are the right choice for your business  \nGRANT ELLIOTT  \nCEO, Ostendio  \n2  \nThe Evolution of Service Organization Controls Compliance  \nIt’s not uncommon today for business’ to outsource certain services to third-parties. However, with outsourcing, the risks of the service organization are inherited by the company who hired them.  \nUp until June 2011, the Statement on Auditing Standards  \nNo. 70 (SAS 70) was used by auditors to report on financial reporting controls of their clients. The American Institute of Certified Public Accountants (AICPA) then moved to Statement on Standards for Attestation Engagements (SSAE) No. 16 to account for limitations within SAS 70. However, organizations wanted reporting that provided assurance on controls over operations and compliance as well – not just financial controls. The adoption of new technologies such as SaaS, PaaS and IaaS also drove the demand for an expanded report.  \nThe AICPA created the SOC framework to cater to the growing trend of outsourcing business operations.  \nThis framework provides guidance on standards that should be used for reports covering operational and technological business risks – not just financial controls as was the case before the SOC framework. SOC reports can be applied to virtually any industry or business sector.  \nThere are 3 types of reporting options: SOC 1, SOC 2 and SOC 3. For the purposes of this guide, we will focus on SOC 2, but we will outline the main differences and similarities between the 3 reports for context.  \n3 types of reporting options:  \nSOC 1  \nSOC 2  \n• For the purposes of this guide, we will focus on SOC 2, but we will outline the main differences and similarities between the  \n3 reports for context.  \nSOC 3  \n3  \nThe Differences Between SOC 1, 2 and 3 Reports  \nSOC 1  \nA Service Organization Controls 1 report, or SOC 1, is an audit of the internal controls at a service organization that are relevant to internal control over financial reporting (ICFR) . If you handle any f","cbCaidleNZ20kK5T","https://ap.wps.com/l/cbCaidleNZ20kK5T","pdf",4420879,14,"English","# Introduction\n## The Evolution of Service Organization Controls Compliance\n## The Differences Between SOC 1, 2 and 3 Reports","[{\"question\":\"Why are service organizations asked to provide SOC 2 reports?\",\"answer\":\"Organizations want assurance that a vendor operates securely and compliantly, especially when outsourcing business functions to third parties. A SOC 2 attestation report provides confidence in the services performed and the related controls.\"},{\"question\":\"What is the purpose of a SOC 2 attestation report?\",\"answer\":\"It helps service organizations build trust in their service delivery and demonstrate controls tied to the Trust Services Criteria. Certification is performed by an independent third-party auditor.\"},{\"question\":\"How do SOC 2 reports differ from SOC 1 reports?\",\"answer\":\"Both cover internal controls, but SOC 2 is designed to address controls that make up the Trust Services Criteria. SOC 1 is limited to internal control over financial reporting and has more restricted distribution.\"}]","Understanding SOC 2 Audits - Introduction to SOC 2 compliance | PDF",1790067345,35]