An auditor wants to get information about the operating effectiveness of controls addressing privacy, availability, and confidentiality of a service organization.
Which of the following can BEST help to gain the required information?
- ISAE 3402 report
- ISO/IEC 27001 certification
- SOC1 Type 1 report
- SOC2 Type 2 report
Answer(s): D
Explanation:
A SOC2 Type 2 report can best help an auditor to get information about the operating effectiveness of controls addressing privacy, availability, and confidentiality of a service organization. A SOC2 Type 2 report is an internal control report that examines the security, availability, processing integrity, confidentiality, and privacy of a service organization's system and data over a specified period of time, typically 3-12 months. A SOC2 Type 2 report is based on the AICPA Trust Services Criteria and provides an independent auditor's opinion on the design and operating effectiveness of the service organization's controls. A SOC2 Type 2 report can help an auditor to assess the risks and challenges associated with outsourcing services to a cloud provider and to verify that the provider meets the relevant compliance requirements and industry standards.
Reference:
CCAK Study Guide, Chapter
5: Cloud Auditing, page 971; SOC 2 Type II Compliance: Definition, Requirements, and Why You Need It2
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