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SOC 2

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May 11, 2024 4 minute read

What is SOC 2?

Developed by the American Institute of Certified Public Accountants (AICPA), SOC 2 is a voluntary compliance standard for service organizations that store and process customer data in the cloud. It was created to help organizations evaluate the security, availability, processing integrity, confidentiality, and privacy of their cloud service providers.

SOC 2 reports are issued by independent accounting or auditing firms and provide detailed information about a service organization's controls and how they meet the SOC 2 criteria.

Why is SOC 2 Important?

SOC 2 compliance is important for several reasons:

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Reading list

We've selected five books that we think will supplement your learning. Use these to develop background knowledge, enrich your coursework, and gain a deeper understanding of the topics covered in SOC 2.
Provides a detailed guide to the SOC 2 audit process, including the planning, execution, and reporting phases. It is written by two experienced auditors with over 30 years of combined experience in the field.
Provides guidance on how to prepare and report on a SOC 2 audit. It is written by the AICPA, the organization that developed the SOC 2 standard.
Provides guidance on how to implement and maintain SOC 2 controls for healthcare providers. It is written by HIMSS, a leading organization in the field of healthcare IT.
Provides guidance on how to implement and maintain SOC 2 controls for government contractors. It is written by the GAO, a leading organization in the field of government auditing.
Provides guidance on how to implement and maintain SOC 2 controls for non-profit organizations. It is written by the NRMC, a leading organization in the field of non-profit risk management.
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