What is the focus of SOC 2 reports?

The focus of SOC 2 reports is primarily on data accessibility and security controls, particularly in the context of how service organizations manage data to protect the interests of their clients and the privacy of their clients’ information. SOC 2, which stands for Service Organization Control 2, is governed by the American Institute of CPAs (AICPA) and is designed specifically for service providers storing customer data in the cloud, thereby ensuring that they have adequate and effective security measures in place.

SOC 2 reports evaluate the effectiveness of a service provider's controls related to security, availability, processing integrity, confidentiality, and privacy. This makes the report crucial for organizations that rely on third-party vendors who handle sensitive information, as it provides assurance that these vendors utilize adequate safeguards.

In contrast, other options focus on areas outside of the primary scope of SOC 2. For instance, finances and accounting processes pertain more to SOC 1 reports, which focus on internal controls over financial reporting. The option regarding environmental impact is typically associated with sustainability reporting rather than SOC reporting, and employee performance is not a concern evaluated under SOC 2, which centers on data security and privacy rather than human resources metrics. This distinction emphasizes SOC 2's role in addressing security and data