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The SOC 2 audit was developed by the American Institute of Certified Public Accountants (AICPA) to assess the effectiveness of an organisation’s internal controls.
Although it originated in the U.S., SOC 2 is now globally relevant, providing structured assurance on data protection practices.
SOC 2 audits evaluate organisations based on five principles: security, availability, processing integrity, confidentiality and privacy. These criteria ensure that systems are secure, resilient and reliable. It goes beyond breach prevention to establish operational trustworthiness.
There are two types of SOC 2 reports:
SOC 2 complements established standards such as ISO 27001, which focuses on broader security governance. And also, GDPR, which mandates legal responsibility for data protection.
While SOC 2 is voluntary, GDPR is legally enforced, with financial penalties for non-compliance. Aligning these frameworks ensures a more comprehensive approach to security, blending governance, operational rigor and legal accountability.
A successful SOC 2 audit isn’t just about IT teams, it requires buy-in across HR, legal, leadership and operations. Embedding security practices into everyday processes enhances organisational resilience while fostering internal confidence and external trust.
For businesses new to SOC 2, the process might seem daunting, but incremental improvements - from policy updates to risk assessments - can ease the transition. Working with professionals familiar with both security frameworks and audit processes streamlines efforts and prevents redundancy.
Ultimately, SOC 2 isn’t just a certificate; it’s a way to prove long-term security commitments. In industries where data assurance is key, SOC 2 Type 2 reports can be a decisive factor in procurement and partnerships. By prioritising security at every level, organisations not only achieve compliance but build lasting trust with stakeholders.
To read more about SOC 2 check out our whitepaper: System and Organisation Controls 2: A Guide to SOC 2 Audits
Navigating the complexities of System and Organisation Controls (SOC) 2 compliance can be daunting. At AMR CyberSecurity, we specialise in providing tailored cyber security consultancy services to ensure your organisation meets and exceeds the data security requirements of SOC 2.
We have partnered with a trusted AICPA-registered auditor and can therefore seamlessly manage the end-to-end process and provide attested SOC 2 reports.