System and Organization Controls (SOC) 2

What Is SOC 2?

The System and Organization Controls 2 (SOC 2) is an independent auditing framework developed by the American Institute of Certified Public Accountants (AICPA). It provides a standardized way for organizations to demonstrate to customers that they have effective controls in place to protect data and systems.

While not a legal requirement, modern organizations increasingly rely on third-party vendors to handle sensitive data and critical operations, making SOC 2 attestation a common prerequisite for enterprise B2B service procurement. Without it, each buyer would have to conduct their own security assessment, and vendors would have to repeatedly answer complex questionnaires.

SOC 2 solves this problem through a standardized evaluation framework conducted by an objective third-party auditor, resulting in a reusable SOC 2 report for the vendor and a significantly streamlined due diligence process for all parties involved. This makes it particularly important for SaaS platforms, cloud service providers, IT vendors, and more. 

What Does SOC 2 Require?

SOC 2 requires organizations to establish and maintain effective internal controls across several areas, including risk identification and management; access controls; system operations; change management; data protection; monitoring and auditing; and governance and accountability. However, SOC 2 does not prescribe specific controls for these areas.

Instead, the framework requires organizations to identify their own risks, design controls to address those risks, and demonstrate that those controls operate effectively. These are then evaluated against the five Trust Services Criteria defined by the AICPA.

After establishing that they can meet these requirements, organizations seeking a SOC 2 attestation can choose whether to pursue a Type I or Type II report and undergo an independent audit conducted by a licensed CPA firm in accordance with AICPA standards.

Why Is SOC 2 Important?

There are several reasons why organizations seek SOC 2 attestation. From a sales perspective, SOC 2 helps build customer trust by providing independent validation that systems and data are handled securely. It also streamlines the procurement process by anticipating and meeting common enterprise buyer requirements.

From an organizational standpoint, SOC 2 improves internal processes by encouraging structured policies and risk management, strengthening security and incident response, and reducing overall operational risk. 

How Does FaceUp Help with SOC 2 Attestation?

While SOC 2 does not certify specific tools, organizations must implement controls to ensure the secure, structured, and auditable handling of sensitive information. FaceUp helps meet these requirements by providing confidential, easily accessible reporting channels in 113+ languages.

All reports received through any of our reporting channels (web, hotlines, iOS/Android app) and subsequent follow-up communications are encrypted, anonymized where applicable, and handled through a centralized case management system with role permissions and auditable data logs.