Certified Cloud Security Professional (CCSP) Practice Exam

Service Organization Controls 2 (SOC 2) reports are designed to assess and report on the internal controls related to a service organization’s systems based on five trust service criteria: Security, Availability, Processing Integrity, Confidentiality, and Privacy. This framework is particularly relevant for technology and cloud computing companies, as it provides a comprehensive evaluation of how they manage data to protect the interests of their clients and maintain the privacy of the information entrusted to them.

The focus on these specific criteria allows stakeholders, such as customers and partners, to understand how security and operational practices are implemented in service organizations. For instance, 'Security' ensures protection against unauthorized access, while 'Availability' guarantees that the system is operational as expected. 'Processing Integrity' verifies that systems process information accurately, and 'Confidentiality' pertains to the protection of sensitive information. Lastly, 'Privacy' is concerned with how personal data is handled.

The other options do touch on important areas but do not encompass the full scope of a SOC 2 report. For example, internal control over financial reporting is more aligned with SOC 1 reports, which focus on controls that could impact financial statements. The mention of electronic healthcare transactions relates to Health Insurance Portability and Accountability Act (HIPAA) requirements