A System and Organizations Control (SOC) 2 Type II report is a detailed, third-party audit that assesses a service provider's internal controls and their effectiveness over a specified period, typically six months to a year. It verifies that the provider's security practices and controls are not only well-designed but also operate effectively to safeguard customer data.
The purpose of a SOC 2 Type II report is to demonstrate to customers and other stakeholders that a service provider's controls are suitably designed and operate effectively to meet specified trust services criteria (security, availability, processing integrity, confidentiality, and privacy).
The auditing process is performed by a trusted external auditor who reviews the service provider's systems and processes to ensure they comply with the American Institute of Certified Public Accountants (AICPA) Trust Services Criteria and that the controls are operating as intended.
The audit results are documented in a SOC 2 Type II report, which outlines the scope of the audit, the findings, and any recommendations.
