A SOC 2 / AT 101 report differentiates your service organization by signifying the validity of your controls, which provides your current and prospective customers with the necessary assurance to feel confident in your processes.
About SOC 2 / AT 101
Receiving a SOC 2 / AT 101 report provides clients assurance regarding a service organization’s controls that do not affect the clients’ internal controls over financial reporting. One or more of the AICPA Trust Service Principles must be included in a SOC 2 report. These attributes are:
- Common Criteria / Security – The system is protected against unauthorized access, physically and logically.
- Availability – The system is available for operation and use as committed to or agreed
- Processing integrity – System processing is complete, accurate, timely and authorized
- Confidentiality – Information designated as confidential is protected as committed to or agreed
- Privacy – Personal information is collected, used, retained, disclosed and destroyed in conformity with the commitments in the entity’s privacy notice and with the criteria set forth in GAPP
There are two types of SOC 2 / AT 101 reports:
- Type 1: The Type 1 report focuses on a description of the service organization’s system and the suitability of the design of controls in meeting the criteria set forth by the AICPA Trust Service Principles. SOC 2 Type 1 focuses on a specific date in time in which the controls are placed in operation.
- Type 2: The Type 2 report provides the same information held within Type 1, with the addition of an opinion on the operational effectiveness of the controls, as they relate to the AICPA Trust Service Principles. Additionally, a Type 2 report includes detailed descriptions of the service auditor’s tests of the operating effectiveness of the controls and the results of those tests. SOC 2 Type 2 focuses on a service organization’s controls over the course of a specific review period.
SOC 2 / AT 101 Solutions Tailored to Your Company
Choosing A-LIGN as your partner in completing a SOC 2 / AT 101 report benefits your organization by:
- Developing a competitive advantage against similar companies who have not completed a SOC 2 / AT 101 report.
- Providing your customers with peace of mind.
- Allowing you to meet contractual requirements with stress-free service.
The A-LIGN Edge
Our customized compliance solutions and streamlined audit process allow you to meet all of your audit and compliance needs with a single service provider. One-stop shopping means a stress-free audit process for you, as you work with one team who understands the unique needs of your organization. See what our clients have to say: