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SOC 2 reports focus on controls addressed by five semi-overlapping categories called Trust Service Criteria which also support the CIA triad of information security: [1] Security - information and systems are protected against unauthorized access and disclosure, and damage to the system that could compromise the availability, confidentiality ...
SOC 2 or SOC 3 reports with an examination period ending on or after 15 December 2018 must comply with the revised control criteria. [ 17 ] [ 24 ] [ 25 ] SOC : As of 2018, the AICPA continues to update and expand its System and Organization Controls (SOC) reporting guidance.
ISAE 3402 is a SOC 1 engagement. SOC is an acronym coined by the American Institute of Certified Public Accountants (AICPA) for service organizations controls, and was re-coined in 2017 as system and organizational controls. AICPA has defined three types of SOC reports: SOC 1, SOC 2, and SOC 3.
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A SOC 1 Type 1 report is an independent snapshot of the organization's control landscape on a given day. A SOC 1 Type 2 report adds a historical element, showing how controls were managed over time. The SSAE 16 standard requires a minimum of six months of operation of the controls for a SOC 1 Type 2 report. [citation needed]
Crypto exchange Gemini has announced that it has completed its SOC 2 Type 1 examination, and plans to obtain more security credentials by the end of the year. SOC 2 reports are essentially ...
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