SOC 2 (System and Organization Controls 2) is an audit framework for service organizations based on the Trust Services Criteria (TSC) of the AICPA. A SOC 2 audit evaluates a company's controls regarding security, availability, processing integrity, confidentiality, and privacy. The goal is to provide business customers and other stakeholders with comprehensive evidence of how a company handles sensitive data and IT systems. SOC 2 audits build trust by transparently documenting the effectiveness and appropriateness of a service provider's controls.

During a SOC 2 audit, the internal controls of a service organization are examined with respect to the Trust Services Criteria – namely: security, availability, processing integrity, confidentiality, and privacy. The audit evaluates whether the controls are appropriate (Type I) and – in the case of a Type II audit – whether they have been effectively implemented over a specific period. SOC 2 is particularly relevant for companies that provide IT-based services and work with sensitive customer or user data. The goal of the SOC 2 audit is to build trust – through independent confirmation that systems and processes are operated reliably, securely, and in compliance with regulations.

A SOC 2 attestation is an independent audit report that documents whether a service organization meets the AICPA's Trust Services Criteria – particularly in the areas of security, availability, processing integrity, confidentiality, and privacy. The attestation is prepared by an independent auditing firm as part of a SOC 2 audit and contains an assessment of the control environment and – for Type II – the effectiveness of controls over a defined period. A SOC 2 attestation serves as reliable evidence for customers and business partners that the company processes their data securely and responsibly. Especially for IT and cloud service providers, the attestation is often a key competitive and trust factor.

An attestation is the result of an individual audit by an independent auditing firm and is issued in the form of a detailed audit report – for example, as part of a SOC 2 audit. It contains a written assessment of whether certain controls have been appropriately established and, if applicable, effectively applied over a period. A certificate, on the other hand, is usually based on a standardized procedure with clearly defined audit criteria (e.g., ISO certifications) and is issued in an abbreviated form. It confirms that a management system meets certain standard requirements. In short: A SOC 2 attestation is not a certificate, but rather an individual audit report with a higher level of detail – especially for customers who require comprehensive evidence of information security and process control.

According to current regulations, only certified auditors can issue a SOC 2 attestation. ADVANTA is a recognized auditing firm - contact us now.

Simultaneous execution of attestation and certification has the following major advantage: Since many requirements of ISO/IEC 27001 are partially included in the SOC 2 Trust Services Criteria, the principle of "audit once – certify many" can be applied when conducting attestation and certification simultaneously. This means that the audit result can be used for different audits, e.g., for the SOC 2 audit and for an ISO/IEC 27001 certificate. This can significantly reduce the effort required to conduct the audit.

No, an ISO 27001 certification is not a prerequisite for a SOC 2 attestation. However, an existing certification can be helpful and facilitate the audit, but it is not mandatory. Learn more about ISO 27001 certification now.

A SOC 2 attestation typically does not refer to the entire organization, but rather to a clearly defined service or specific business area. The audit report precisely describes which services, systems, processes, and locations were included in the audit. This makes the SOC 2 attestation targeted and application-specific – for example, for a cloud platform, software product, or outsourced business process. It thus provides customers with transparent insights into exactly the service that is relevant to them – not the entire company.

A service-related internal control system (ICS) encompasses all organizational measures and controls that a service provider implements to ensure security, proper operation, and regulatory compliance when operating their services. It forms the basis for the SOC 2 audit, as it documents and safeguards the implementation of requirements.