
SOC 2 Academy: Communicating with External Parties
Common Criteria 2.3 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 2.3 says, “The entity communicates with external parties regarding matters affecting the functioning of internal control.” What will an auditor look for when assessing this criterion? What do organizations need to do to comply…




