Overview

System and Organization Controls (SOC) 2 is an auditing procedure that ensures a company's data is securely managed.

System and Organization Controls (SOC), defined by the American Institute of Certified Public Accountants (AICPA), is the name of a suite of reports produced during an audit. It's intended for use by service organizations (organizations that provide information systems as a service to other organizations) to issue validated reports of internal controls over those information systems to the users of those services. The reports focus on controls grouped into five categories known as Trust Service Principles.