All articles by Becky McCarty:
The description of a service organization’s system in a SOC 2 report is required to be prepared and assessed utilizing the description criteria guidance put forward by the American Institute of Certified Public Accountants (AICPA). The description criteria will be discussed in this blog to provide guidance on the factors to consider when describing a [...]
If you are being asked to obtain a System and Organization Controls (SOC) report by your existing user entity or a potential user entity, you may question whether you should obtain a SOC 1, SOC 2, or SOC 3 report. You may also wonder whether it should be a Type 1 or a Type 2 [...]
The SOC 2 Privacy criteria is one of the AICPA’s five Trust Services Criteria that may be included in a System and Organization Control (SOC) report that a service organization provides to its user entities. On the other hand, the General Data Protection Regulation (GDPR) is an enforceable legislative act in place to protect the [...]
The trust services criteria applicable to a SOC 2 privacy audit covering the privacy criteria applies only to personal information such as health records, payment card information, or other personally identifiable information (PII). This is different than for the confidentiality criteria which applies to various types of sensitive information such as customer lists, product specifications, [...]
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