What does SOC 2 focus on?

SOC 2, or Service Organization Control 2, focuses on operational effectiveness and security controls as they relate to the handling of data in a service organization. It is designed for technology and cloud computing organizations that handle customer data to ensure that they manage that data securely and protect the interests of the organization and the privacy of its clients.

The basis of SOC 2 is centered on five trust service criteria: security, availability, processing integrity, confidentiality, and privacy. This framework emphasizes the controls related to these criteria in order to evaluate how organizations secure customer data. The assessment involves not only whether these controls are in place but also how well they operate to mitigate risks associated with data breaches and other security issues. Thus, the focus on operational effectiveness ensures that businesses can not only develop these controls but also maintain and improve them over time.

In contrast, the other options address different aspects of organizational performance or compliance. Financial reporting and compliance generally fall under SOC 1, which is focused on the financial controls relevant to audits of financial statements. User satisfaction and service delivery metrics and product quality and testing standards pertain more broadly to customer service and product development but are not the central tenets of SOC 2. The focus of SOC 2 remains firmly on the operational