SOC 2 Overview
SOC 2 is an attestation framework developed by the American Institute of Certified Public Accountants (AICPA).
It evaluates the effectiveness of an organization’s internal controls related to data protection and service reliability under the Trust Services Criteria (TSC).
Purpose of SOC 2
SOC 2 demonstrates to customers and partners that a service organization maintains effective security and privacy controls. It is widely used in the technology, SaaS, and financial services sectors to build trust and support due diligence requirements.
Scope and Applicability
SOC 2 applies to service organizations that store, process, or handle customer data.
It evaluates controls relevant to one or more of the five Trust Services Criteria:
Security
Availability
Processing Integrity
Confidentiality
Privacy
What the Framework Covers
SOC 2 reports assess both design and operational effectiveness of controls through two report types:
Type 1: Evaluates design suitability at a specific point in time.
Type 2: Assesses operational effectiveness over a period, typically six to twelve months.
Controls typically address access management, change control, monitoring, encryption, and data retention.
Certification and Assessment
SOC 2 is an independent attestation, not a certification. A licensed CPA firm performs the audit and issues a report detailing control effectiveness and findings. Reports are confidential and shared under non-disclosure agreements.
Implementation and Continuous Compliance
To prepare for SOC 2, organizations should:
Implement documented security and privacy controls.
Conduct readiness assessments.
Gather and maintain evidence for ongoing audits.
Establish monitoring and change-management processes.
Continuous compliance ensures the organization remains audit-ready year-round.
SOC 2 in DSALTA
DSALTA provides a unified system to manage SOC 2 readiness:
Map Trust Services Criteria to internal policies and automated tests.
Assign owners for evidence collection and control reviews.
Monitor readiness progress across security, availability, and privacy domains.
Export auditor-friendly evidence packages and reports.