SOC 2 Type II — Controls for data security, privacy and integrity
SOC 2 Type II (System and Organization Controls 2) is an independent auditor’s report on the controls of organisations that provide IT and cloud services. It always covers security and, where the organisation chooses, availability, processing integrity, confidentiality and privacy. It is based on the Trust Services Criteria of the American Institute of Certified Public Accountants (AICPA) and gives the auditor’s opinion on whether the controls were suitably designed and operated effectively throughout a defined period.
Why SOC 2 Type II matters
In digital business, clients need to trust that their data is secure and protected. A SOC 2 Type II report gives an independent opinion on whether the organisation’s controls and processes for protecting information worked effectively over a period — unlike a Type I report, which looks at their design at a single point in time. The report builds trust with users, regulators and business partners, especially for cloud services, SaaS platforms and data centres.
Who SOC 2 Type II is for
SOC 2 Type II reports are usually obtained by IT companies, cloud and hosting providers, fintech and SaaS businesses, data centres and any company that manages sensitive customer data in a digital environment. It matters most for companies with clients in the United States and the EU, where trust in data protection is decisive.
Steps to a SOC 2 Type II report
- Analysing existing IT and security procedures against the SOC 2 criteria.
- Defining controls and policies for data protection.
- Setting up monitoring and records of security events.
- Running internal audits and documenting evidence that the controls operate.
- Examination and reporting by an independent CPA firm (a Type II report covers a period in which the controls operate — most often 6 to 12 months; a first report can cover a shorter period, such as 3 months).
Benefits of SOC 2 Type II
- Greater trust from clients and regulators.
- Evidence of a high level of system security and integrity.
- A lower risk of data leaks or loss.
- Greater competitiveness in the global IT market.
- Controls that map to ISO 27001 and support GDPR obligations — though the report itself is not evidence of GDPR compliance.
How STANDARDISO can help
The STANDARDISO team helps organisations prepare for a SOC 2 Type II audit — from the readiness assessment and defining controls to the documentation and preparation for the independent examination. Our aim is to help your company meet the criteria efficiently and build the trust of users and partners internationally. Everyone on our team works in English, and we can prepare your documentation in English, Serbian or both.