SOC 2/AT 101 Examinations

 

SOC 2 report is a report on controls at a service organization, which are not necessarily related to financial reporting, such as security, privacy, confidentiality, processing integrity and availability. SOC 2 reports are based on controls related to joint AICPA and Canadian Institute of Chartered Accountant’s trust services principle and criteria around security, availability, process integrity, privacy and confidentiality. Management of a service organization can choose to be examined on one of more of the five(5) above mentioned trust services criteria. SOC2 reports can only be distributed to current customers of service organizations.

Reckenen’s SOC 2 services include:

Type 1 SOC 2 Examinations:

In a SOC 2 – Type 1 engagement, we express our opinion on whether:

  • Management’s description fairly presents the service organization’s system (“the system”) that was designed and implemented as of a specified date; and
  • The controls related to the control objectives stated in management’s description of the system were suitably designed to achieve those control objectives as of the specified date.

Type 2 SOC 2 Examinations:

In a SOC 2 – Type 2 engagement, we express our opinion on whether:

  • management’s description fairly presents the system that was designed and implemented throughout the specified period;
  • the controls related to the control objectives stated in management’s description the system were suitably designed throughout the specified period to achieve those control objectives; and
  • the controls related to the control objectives stated in management’s description the system operated effectively throughout the specified period to achieve those control objectives

SOC 2 Readiness Assessments:

In a SOC2 readiness assessment engagement, we determine the service organization’s preparedness though a formal gap analysis process.

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