SOC 2 Type II
System and Organization Controls 2 - Type II Report
Overview
Audit framework for assessing security, availability, processing integrity, confidentiality, and privacy of service organization systems. Essential for DSA transparency and accountability obligations, providing independent assurance reports required by Articles 37, 40, 42.
Applicability
Independent audit reports for service organizations and online platforms
Relevance to Digital Services Act (DSA)
Essential for DSA independent audits (Article 37), accountability (Article 40), and transparency reporting (Article 42)
Key Coverage Areas
Standard Sections & Chapters
Control Environment
Communication and Information
Risk Assessment
Monitoring Activities
Control Activities
Logical and Physical Access
System Operations
Change Management
Risk Mitigation
Related Digital Services Act (DSA) Articles
Article 15: Transparency reporting obligations for providers of intermediary services
View Article →Communication and monitoring activities
Implementation Guidance:
Use SOC 2 framework for transparency reporting and monitoring
Mapped Obligations:
- Publish annual transparency reports in machine-readable format
Article 37: Independent audit
View Article →Independent audit and assurance framework
Implementation Guidance:
Obtain SOC 2 Type II audit to demonstrate compliance with DSA requirements
Mapped Obligations:
- Undergo independent audits at least annually at their own expense
- Provide auditors with full cooperation, access to data and premises
- Ensure auditor independence (no conflicts of interest, no non-audit services 12 months before/after)
- Obtain written audit report with specific required elements
- Implement audit recommendations within one month if audit is not positive
- Ensure auditor has proven expertise in risk management and technical competence
- Maintain confidentiality while enabling transparency reporting
- Limit auditor tenure to maximum 10 consecutive years
Article 42: Transparency reporting obligations
View Article →Communication and monitoring for accountability
Implementation Guidance:
Use SOC 2 framework to support transparency reporting
Mapped Obligations:
- Publish transparency reports within 2 months of designation and then every 6 months
- Submit and publish risk assessment results within 3 months of audit completion
- Publish audit reports and implementation reports
Quick Information
- Organization
- AICPA
- Category
- Audit & Assurance
- Certification
- ✓ Available