SOC 2
A security audit standard developed by the AICPA assessing a service company's data security, availability, processing integrity, confidentiality, and privacy controls.
FAQs
How long does it take to achieve SOC 2 Type II certification?
The typical timeline is 9–15 months from starting implementation to receiving a Type II report. Preparation (gap assessment, control implementation, policy documentation) takes 3–6 months. The observation period (typically 6–12 months) follows. The audit itself takes 4–8 weeks. Compliance automation platforms can reduce preparation time by 40–60%.
What is the difference between SOC 1 and SOC 2?
SOC 1 (formerly SAS 70) focuses on internal controls over financial reporting — relevant for service providers whose controls affect their customers' financial statements (payroll processors, claims processors). SOC 2 focuses on technology and data security controls relevant to customer data protection. SaaS companies need SOC 2; payroll processors or fund administrators may need both.
Is SOC 2 certification required by law?
No — SOC 2 is voluntary. However, it's effectively required commercially for any SaaS company seeking enterprise contracts, because enterprise buyers require independent validation of security practices. Some regulated industries (financial services, healthcare) effectively mandate it through customer contract requirements or regulatory guidance even if not statutory.
Related Terms
PCI DSS
The Payment Card Industry Data Security Standard — a set of security requirements for organizations that handle cardholder data, mandated by card networks.
Audit Trail
A chronological record of all user actions, system events, and data changes in a financial system, providing a traceable history for auditing and investigation.
Internal Controls
The policies, procedures, and practices designed to safeguard assets, ensure financial accuracy, prevent fraud, and promote operational efficiency.
GDPR Compliance
Adherence to the EU's General Data Protection Regulation, governing how organizations collect, store, process, and transfer personal data of EU residents.