What does SOC 2 specifically measure in a cloud service context?

SOC 2 is specifically designed for service organizations, particularly those in the cloud service industry, to evaluate and report on their controls related to security, availability, processing integrity, confidentiality, and privacy of customer data. In the context of cloud services, this framework emphasizes the importance of these trust service criteria, which provide assurance to customers that their data will be adequately protected and that the services offered meet specific standards of reliability and confidentiality.

The focus on security, availability, and confidentiality controls signifies that SOC 2 is not just about having technical measures in place, but also about establishing a culture of security and accountability. This is crucial in the cloud service sector, where service providers handle sensitive information and must maintain stringent security practices to protect it from breaches or unauthorized access.

While user access controls, financial reporting accuracy, and public trust and transparency are important aspects of an organization's overall governance and operational frameworks, they are not the primary focus of SOC 2 audits. Instead, SOC 2 provides a more comprehensive view of how well a service provider can protect customer data and maintain the integrity of their services, particularly in a cloud environment.