Definition
SOC 2 (System and Organization Controls 2) is a framework developed by the American Institute of Certified Public Accountants (AICPA) that specifies how organizations should manage customer data based on five trust service principles: security, availability, processing integrity, confidentiality, and privacy. It provides a standardized way for service organizations to assure their customers that sensitive data is handled securely and privately. SOC 2 compliance is achieved through rigorous audits conducted by independent third parties, resulting in a report that details the organization's controls and their effectiveness. This compliance is crucial for building trust and demonstrating a commitment to data protection, especially for cloud service providers and SaaS companies. For example, a cloud hosting provider would undergo a SOC 2 audit to prove to its clients that their data is protected against unauthorized access and processing errors. Unlike a simple security policy, SOC 2 requires formal testing and validation of controls by external auditors. This topic is frequently covered in cybersecurity certifications like CompTIA Security+ and CISSP, as well as in Accumentum Expert-led training.