Which kind of SSAE audit reviews controls dealing with the organization's controls for assuring the confidentiality, integrity, and availability of data?
Which kind of SSAE audit reviews controls dealing with the organization's controls for assuring the confidentiality, integrity, and availability of data?
SOC 2 reviews controls related to the confidentiality, integrity, and availability of data. SOC 1 focuses on the controls relevant to financial reporting. SOC 3 is similar to SOC 2 but intended for a general audience and usually less detailed. There is no SOC 4.
B. SOC 2
A SOC 2 (System and Organization Controls 2) audit reviews an organization’s controls for assuring the confidentiality, integrity, and availability of data. It is based on the AICPA's Trust Services Criteria (TSC), which include: Security Availability Processing Integrity Confidentiality Privacy SOC 2 reports are typically used by cloud service providers (CSPs), SaaS companies, and data processors to demonstrate compliance with security and data protection requirements. Why Not the Others? A. SOC 1 → Focuses on financial reporting controls, not IT security or data protection. C. SOC 3 → A publicly available summary of a SOC 2 report but without detailed security controls. D. SOC 4 → Does not exist in the SSAE auditing framework.