
SOC 2 Academy: Making Informed Decisions
Common Criteria 2.1 When a service organization undergoes a SOC 2 audit, auditors will be looking to validate that they comply with the common criteria listed in the 2017 SOC 2 Trust Services Criteria. Common criteria 2.1 states, “The entity obtains or generates and uses relevant, quality information to support the functioning of internal control.” Let’s discuss why it’s important that service organizations demonstrate that they are making informed decisions…