SOC 2 + Additional Criteria What I Need to Know

September 27, 2016 OLIVIA REFILE

What is the SOC 2?

At a high level, a SOC 2 examination is a report on internal controls of a service organization related to the Trust Service Principles and Criteria (TSPs), which include:  security, availability, processing integrity, confidentiality and/or privacy. Reporting on these TSPs can provide assurance around the adequacy of your services’ security control environment.

What do you need to know about the SOC 2 additional criteria?

In addition to the TSPs, organizations can add additional criteria to the SOC 2 examination in order to align with other IT security regulations. The inclusion of this additional criteria can potentially reduce overall compliance costs and efforts for organizations by addressing multiple compliance requirements in one report, while at the same time providing customers with relevant information on the expanding compliance landscape.

According to the AICPA, the additional criteria that organizations are recommended to consider based on their services provided and can request to be added to a SOC 2 are highlighted below.

Requirements set forth in the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Administrative Simplification 45 CFR Sections 164.308-316

  • Beyond testing the general privacy criteria, some clients may require further coverage based on industry requirements, including third party review of a business’ compliance with the HIPAA 45 CFR 164.308-316 requirements.

Criteria established by an industry group

  • There is significant overlap with many companies who require a SOC 2 and some combination of the other major standards, including, but not limited to:
    • HITRUST Common Security Framework (CSF)
    • CSA’s STAR Program, specifically the STAR Attestation that includes the CCM criteria
    • ISO-27001
    • NIST SP-800-53 R4
    • COSO
    • COBIT

To find out more on SOC 2 additional criteria you should reach out to a SOC 2 provider to speak more about what additional criteria might be applicable to your compliance reporting needs.

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