AICPA’s Assurance Services Executive Committee (ASEC), through its Trust Information Integrity Task Force’s SOC 2 Working Group, has developed a set of benchmarks, known as description criteria. These description criteria are to be used when preparing and evaluating the description of the service organization’s system (description) in an examination of a service organization’s controls over security, availability, processing integrity, confidentiality, and privacy (SOC 2 examination). This document presents the description criteria for use in that examination. (The AICPA’s trust services
Resources
2018 SOC 2® Description Criteria (With Revised Implementation Guidance – 2022)
Oct 01, 2023 · 327.6 KB Download
FREE ACCOUNT
ACCESS
Resource available
Download the 2018 DC With Revised Implementation Guidance - 2022
File name: dc-section-200-revised-ig-2022.pdf
Already a member?
Log in with your account
Not a member?
To gain access to exclusive content, your first step is to join the AICPA & CIMA.