
SOC 2 Academy: Assessing Changes Within Your Organization
Common Criteria 3.4 When a service organization undergoes a SOC 2 audit, auditors will look to validate that they comply with the common criteria listed in the 2017 SOC 2 Trust Services Criteria. Common criteria 3.4 (CC3.4) states, “The entity identifies and assesses changes that could significantly impact the system of internal control.” Let’s take a look at what organizations need to do during their SOC 2 audit to demonstrate…