CCSP · Question #182
SOC 2 reports were intended to be ____________.
The correct answer is C. Retained for internal use. SOC 2 reports are restricted-use documents intended for specific stakeholders who require a detailed understanding of an organization's controls related to security, availability, processing integrity, confidentiality, and privacy.
Question
SOC 2 reports were intended to be ____________.
Options
- AReleased to the public
- BOnly technical assessments
- CRetained for internal use
- DNonbinding
How the community answered
(16 responses)- A6% (1)
- C88% (14)
- D6% (1)
Why each option
SOC 2 reports are restricted-use documents intended for specific stakeholders who require a detailed understanding of an organization's controls related to security, availability, processing integrity, confidentiality, and privacy.
SOC 2 reports are not intended for public release due to the sensitive and proprietary information they contain regarding a service organization's internal controls and system design.
While SOC 2 reports include technical assessments, they cover a broader scope encompassing control policies, procedures, and the overall system design against the Trust Service Criteria.
SOC 2 reports contain highly detailed and proprietary information about a service organization's system, controls, and the results of control tests. Due to the sensitive nature of this information, these reports are explicitly intended for restricted use, typically shared only with existing or prospective customers, business partners, and internal stakeholders under non-disclosure agreements, not for public release.
SOC 2 reports provide a formal, binding attestation by an independent auditor regarding the effectiveness of a service organization's controls within the defined scope.
Concept tested: SOC 2 report audience and purpose
Source: https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/sorhomedescription.html
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