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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 ...
Compliance or an assertion of compliance regarding laws, regulations, rules, contracts, or grants, is the focus of AT-C section 315. [ 30 ] Management's discussion and analysis (MD&A) , which are presented in annual reports to shareholders, is the focus of section 395.
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]
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SOCs typically are based around a security information and event management (SIEM) system which aggregates and correlates data from security feeds such as network discovery and vulnerability assessment systems; governance, risk and compliance (GRC) systems; web site assessment and monitoring systems, application and database scanners; penetration testing tools; intrusion detection systems (IDS ...
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