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Difficulty: HardSecurity Audits, Assessments, and Attestations

A chief information security officer (CISO) is preparing an online retail company for an annual regulatory oversight evaluation. To satisfy compliance mandates, the CISO must obtain an independent auditor's report that evaluates whether security controls were properly designed and operated effectively throughout a continuous six-month observation period, specifically addressing security, availability, and confidentiality trust services criteria. Which of the following independent attestations best fulfills this requirement?

  1. Service Organization Control (SOC) 2 Type II reportAnswer
  2. B
    Service Organization Control (SOC) 2 Type I report
  3. C
    Service Organization Control (SOC) 1 Type II report
  4. D
    Network Vulnerability Assessment report

Answer

Service Organization Control (SOC) 2 Type II report
The Service Organization Control (SOC) 2 Type II report is specifically designed to provide independent assurance regarding controls relevant to security, availability, and confidentiality. Furthermore, a Type II report tests the operating effectiveness of these controls over a designated testing period (such as six months or a year), matching all specified organizational requirements.

Step-by-Step Solution

1
Analyze the audit requirements in the scenario
The requirement specifies evaluating non-financial trust services criteria (security, availability, confidentiality) rather than financial reporting controls.
This rules out SOC 1 attestations, which focus strictly on Internal Controls over Financial Reporting (ICFR).
2
Differentiate between audit reporting timeframe scope (Type I vs Type II)
The scenario requires assessing control operational effectiveness continuously over a six-month window.
Type I reports only validate control design at a single point in time, whereas Type II reports test control operational effectiveness over a defined historical period.
3
Select the matching attestation standard
The SOC 2 Type II report matches both the required Trust Services Criteria and the multi-month operational testing window.
It fulfills the independent attestation requirement completely.

Key Concept

SOC 2 Type II Attestation vs SOC 1 / Type I Reports
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Topics

Security Audits, Assessments, and Attestations

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