
SOC 2 Academy: Who is Monitoring Internal Controls?
Establishing methods of effective monitoring is a critical component of SOC 2 compliance. During a SOC 2 audit, an auditor will not only assess whether or not an organization is effectively monitoring their internal controls but also whether or not the proper person is monitoring those internal controls. Why is that? It comes down to the need for checks and balances, so let’s discuss. Monitoring Internal Controls When deciding who…