What are the differences between a SOC for Cybersecurity examination and a SOC 2 examination?

The following list highlights some of the key differences between a SOC for Cybersecurity report and a SOC 2 report.

PURPOSE

SOC for Cybersecurity:
 To provide intended users with useful information about an entity’s cybersecurity risk
management program, so that users may make informed decisions.
 

SOC 2:
To provide a broad range of system users with information about controls at the service organization relevant to
security, availability, processing integrity, confidentiality and/or privacy to support users’ evaluations of their own systems
of internal control.

INTENDED USERS

SOC for Cybersecurity:
Management, directors, analysts, investors, and others whose decisions might be affected by
the effectiveness of the entity’s cybersecurity risk management program.

SOC 2:
Management of the service organization and other specified parties with sufficient knowledge and understanding
of the service organization and its system.

GENERAL/RESTRICTED USE

SOC for Cybersecurity:
Appropriate for general use; however, the practitioner can restrict the report to specified parties,
if necessary.

SOC 2:
Restricted to user entity personnel and specified parties.

CONTROL CRITERIA

SOC for Cybersecurity:
The 2017 Trust Services Criteria are considered suitable criteria; however, other information
security control frameworks such as NIST’s Cybersecurity Framework, ISO 27001, and HITRUST may also be considered
suitable control criteria.

SOC 2:
The 2017 Trust Services Criteria for security, availability, processing integrity, confidentiality and privacy are the
only control criteria that can be used although additional criteria/frameworks may be included.

CONTENTS OF THE REPORT


The SOC for Cybersecurity report and the SOC 2 report includes the same sections with the exception of the description
of the service auditor’s tests of controls and results of the tests. The SOC for Cybersecurity report does not contain this
section.

About Schneider Downs
SOC Services 

Schneider Downs employs a unique approach to SOC reports, integrating the expertise of information technology, internal audit and external audit professionals. By combining cross-disciplinary knowledge and project management expertise, we are able to effectively deliver on our clients' expectations. If you are interested in learning how we can assist your organization, please contact us to get started or view more SOC FAQ's at www.schneiderdowns.com/soc-report-faq

 

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