SOC 2
Service Organization Control Report Type 2.
SQNet Assessments, as an independent assurance and conformity assessment body, provides impartial SOC 2 Type 2 reporting services, helping organizations demonstrate strong internal controls, transparency, and trustworthiness to customers, regulators, and stakeholders.
SOC 2 – Service Organization Control (SOC) Report Type 2
As organizations increasingly rely on technology-driven service providers, assurance over data security, system reliability, and privacy has become essential. SOC 2 – Service Organization Control Report Type 2 provides independent assurance on the effectiveness of controls at a service organization related to the Trust Services Criteria (TSC) over a defined period of time.
Understanding SOC 2 Reports
SOC 2 reports are developed in accordance with standards established by the American Institute of Certified Public Accountants (AICPA). They are designed for technology and service organizations that store, process, or transmit customer data and are required to demonstrate robust controls over information systems.
SOC 2 reports are commonly requested by cloud service providers, SaaS companies, data centers, managed service providers, and other organizations delivering technology-enabled services.
What is SOC 2 Type 2?
A SOC 2 Type 2 report evaluates:
The fairness of management’s description of the service organization’s system
The suitability of the design of controls
The operating effectiveness of those controls
over a specified review period, typically ranging from 3 to 12 months.
Unlike SOC 2 Type 1, which assesses controls at a point in time, SOC 2 Type 2 provides deeper assurance by demonstrating that controls operate effectively over time.
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Trust Services Criteria (TSC)
SOC 2 Type 2 assessments are based on one or more of the following Trust Services Criteria:
Security – Protection of systems against unauthorized access
Availability – System availability as committed or agreed
Processing Integrity – Accurate, complete, and timely system processing
Confidentiality – Protection of confidential information
Privacy – Proper collection, use, retention, and disposal of personal data
Organizations select applicable criteria based on their services, regulatory requirements, and customer expectations.
Purpose of SOC 2 Type 2 Reporting
SOC 2 Type 2 reporting provides assurance that an organization’s controls are not only designed appropriately but also operate effectively over time. The report supports:
Customer and stakeholder confidence
Vendor risk management and due diligence
Regulatory and contractual requirements
Competitive differentiation in the marketplace
SOC 2 Type 2 reports are often required by enterprise customers and are a key trust indicator for technology-driven service organizations.
Scope of SOC 2 Type 2 Engagement
The scope of a SOC 2 Type 2 engagement is defined collaboratively between the organization and SQNet Assessments. It typically includes:
Description of the system and services covered
Control objectives aligned with selected Trust Services Criteria
Relevant infrastructure, software, people, procedures, and data
Complementary user entity controls, where applicable
Clear scope definition ensures relevance, accuracy, and reliability of the report.
SOC 2 Type 2 Reporting Process
The SOC 2 Type 2 reporting process conducted by SQNet Assessments follows recognized assurance principles and emphasizes independence, objectivity, and confidentiality.
Planning & Readiness Assessment
The engagement begins with planning and understanding the organization’s system, control environment, and reporting period. This phase ensures alignment with selected Trust Services Criteria.
Assessment of Control Design and Operating Effectiveness
SQNet Assessments evaluates control design and tests operating effectiveness over the defined period through documentation review, interviews, observation, and testing of evidence.
Report Issuance
Following completion of the assessment, SQNet Assessments issues a SOC 2 Type 2 report containing:
Management’s system description
Management’s assertion
Independent assurance opinion
Detailed control descriptions and test results
Key Benefits of SOC 2 Type 2
- Demonstrates effective control operation over time
- Enhances customer and stakeholder trust
- Reduces vendor due diligence efforts
- Supports regulatory and contractual compliance
- Strengthens internal governance and risk management
Key Changes in SOC 2 Type 2
- Alignment with the latest ISO management system structure
- Simplified and modernized Annex A controls
- Better integration with risk management and business objectives
- Enhanced focus on cloud security, threat intelligence, and data protection
Frequently Asked Questions
Certification is an independent verification process that confirms an organization’s management system, product, or service complies with applicable international standards. It enhances credibility, builds customer trust, and demonstrates commitment to quality, safety, and compliance.
Certification is applicable to organizations of all sizes and sectors, including manufacturing, service, IT, healthcare, construction, education, and public sector organizations, subject to the applicable standard and scope.
SQNet Assessments provides certification services for various international management system standards, including quality, environmental, occupational health & safety, information security, business continuity, and other applicable ISO and sector-specific standards.
The certification timeline depends on the organization’s size, scope, complexity, and readiness level. Typically, the process may take a few weeks to a few months from application to certificate issuance.
Most management system certifications are valid for three years, subject to successful completion of annual surveillance audits.
Stage 1 audit reviews documentation and readiness for certification.
Stage 2 audit evaluates effective implementation of the management system.
You can apply through the SQNet Assessments website or contact the team directly.
