Skarp
Understanding SOC 2 Attestations: From Basics to Audit Readiness
This course explains how SOC 2 attestations work, from what SOC 2 is and why it matters, through the Trust Services Criteria and control design, to how independent auditors perform SOC 2 Type I and Type II examinations and issue reports. You will learn the lifecycle of a SOC 2 engagement, key roles and documents, and how organizations prepare for, undergo, and maintain SOC 2 attestation over time.
Course Content
8 modules · 2h total
What Is SOC 2 and Why Does It Matter?
Introduces SOC 2, its purpose, and how it fits into the broader ecosystem of security and compliance frameworks for service organizations.
Trust Services Criteria: The Backbone of SOC 2
Covers the AICPA Trust Services Criteria (TSC) that underpin SOC 2 examinations and how they relate to security, availability, processing integrity, confidentiality, and privacy.
SOC 2 Attestation Types and Report Structure
Explains the difference between SOC 2 Type I and Type II attestations and walks through the main sections of a SOC 2 report and what each audience cares about.
Scoping a SOC 2 Engagement and Defining the System
Focuses on how organizations and auditors define the scope of a SOC 2 examination, including system boundaries, services, locations, and relevant Trust Services Categories.
Designing and Implementing SOC 2 Controls
Covers how organizations translate Trust Services Criteria into concrete controls, policies, and procedures that will be evaluated during a SOC 2 examination.
How Auditors Perform a SOC 2 Examination
Explains the independent service auditor’s role, the attestation standards they follow, and how they gather and evaluate evidence to issue a SOC 2 opinion.
Inside the SOC 2 Report: Opinions, Findings, and Use
Walks through how to read and interpret a SOC 2 report, including the auditor’s opinion, description of tests and results, and how customers use the report for risk assessments.
Preparing for and Maintaining SOC 2 Attestation
Focuses on the practical lifecycle of SOC 2 compliance, including readiness assessments, remediation, annual examinations, and continuous monitoring.
Read the Textbook
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When organizations move to the cloud or outsource IT services, they are **trusting another company with their data and operations**. Customers, regulators, and partners need evidence that these service providers handle data securely and reliably.
This is where **SOC reports** come in.
### What is SOC? - **SOC** stands for **System and Organization Controls**. - It is a **reporting framework created and maintained by the AICPA** (American Institute of Certified Public Accountants). - SOC reports are issued by **independent CPA firms** (or equivalent licensed firms) after auditing a service organization.