SOC 2 examination

nounverified·updated Aug 30, 2026

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An examination engagement to report on whether ( a ) the description of the service organization's system is in accordance with the description criteria, ( b ) the controls were suitably designed to provide reasonable assurance that the service organization's service commitments and system requirements were achieved based on the applicable trust services criteria, and ( c ) in a type 2 report, the controls operated effectively to provide reasonable assurance that the service organization's service commitments and system requirements were achieved based on the applicable trust services criteria. The SOC 2 examination is performed in accordance with the attestation standards and AICPA Guide SOC 2 ® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy .

Framework senses

2 senses across 2 frameworks

TSP Section 1001 senseview framework →

§1 · glossary: An examination engagement to report on whether ( a ) the description of the service organization's system is in accordance with the description criteria, ( b ) the controls were suitably designed to provide reasonable assurance that the service organization's service commitments and system requirements were achieved based on the applicable trust services criteria, and ( c ) in a type 2 report, the controls operated effectively to provide reasonable assurance that the service organization's service commitments and system requirements were achieved based on the applicable trust services criteria. The SOC 2 examination is performed in accordance with the attestation standards and AICPA Guide SOC 2 ® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy .
Attribution from the CKI glossary mapping stage (glossary)

Legacy lexicon import1 senseview framework →

§1 · legacy_primary: An examination engagement to report on whether ( a ) the description of the service organization's system is in accordance with the description criteria, ( b ) the controls were suitably designed to provide reasonable assurance that the service organization's service commitments and system requirements were achieved based on the applicable trust services criteria, and ( c ) in a type 2 report, the controls operated effectively to provide reasonable assurance that the service organization's service commitments and system requirements were achieved based on the applicable trust services criteria. The SOC 2 examination is performed in accordance with the attestation standards and AICPA Guide SOC 2 ® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy .
DR-088 backfill from the noun definition column