Presents the contents of each section of a SOC 2 report, highlighting key items of interest.
Learning Objectives
Recognize the sections within a SOC 2 report and responsibility for each, including complementary subservice organization controls (CSOCs).;Identify key elements when reviewing a SOC 2 report, including complementary user entity controls (CUECs) and report opinion types;Recall considerations related to exceptions, bridge letters, and SOC 3® reports.
Major Topics
Sections within a SOC 2 report;CUEC considerations;Inclusive versus carve-out methods of reporting on controls at subservice organizations;Report opinion types;SOC 3 reporting;Bridge letters
