{"id":10307,"date":"2026-03-17T00:00:52","date_gmt":"2026-03-17T07:00:52","guid":{"rendered":"https:\/\/sqccert.com.vn\/?p=10307"},"modified":"2026-04-05T21:45:22","modified_gmt":"2026-04-06T04:45:22","slug":"what-is-a-soc-2-report","status":"publish","type":"post","link":"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/","title":{"rendered":"What is a SOC 2 Report? A Guide to SOC 2 Reporting for Technology Businesses"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Digital data is increasingly becoming a critical asset for every business. It serves as a key competitive resource that drives growth in today\u2019s digital era. However, alongside these opportunities come significant risks related to information security. This is why SOC 2 has become an essential standard &#8211; especially for companies in technology, SaaS, and cloud services.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So, what is a SOC 2 report, what role does it play, and what do businesses need to prepare to achieve this certification? Let\u2019s explore the details in the article below from SQC Certification.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The SOC 2 (<strong><span style=\"color: #333399;\">System and Organization Controls 2<\/span><\/strong>) report is a type of audit report that assesses the level of data security and safety of a business \u2013 especially common in technology, SaaS, and cloud companies.<\/span><\/p>\n<figure id=\"attachment_10366\" aria-describedby=\"caption-attachment-10366\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10366 size-full\" src=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-1.webp\" alt=\"what is a soc 2 report\" width=\"700\" height=\"477\" srcset=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-1.webp 700w, https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-1-300x204.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10366\" class=\"wp-caption-text\">what is a soc 2 report<\/figcaption><\/figure>\n<hr \/>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_74 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#What_is_SOC_2\" >What is SOC 2?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#What_is_a_SOC_2_Report\" >What is a SOC 2 Report?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Which_Businesses_Need_a_SOC_2_Report\" >Which Businesses Need a SOC 2 Report?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#1_SaaS_Software-as-a-Service_Companies\" >1. SaaS (Software-as-a-Service) Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#2_Cloud_Hosting_Service_Providers\" >2. Cloud \/ Hosting Service Providers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#3_Fintech_Payment_and_Digital_Banking_Companies\" >3. Fintech, Payment, and Digital Banking Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#4_Outsourcing_IT_Services_Companies\" >4. Outsourcing \/ IT Services Companies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#5_Cybersecurity_Data_AI_Companies\" >5. Cybersecurity \/ Data \/ AI Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#5_Trust_Services_Criteria_in_SOC_2\" >5 Trust Services Criteria in SOC 2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#1_Security\" >1. Security<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#2_Availability\" >2. Availability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#3_Processing_Integrity\" >3. Processing Integrity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#4_Confidentiality\" >4. Confidentiality<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#5_Privacy\" >5. Privacy<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Types_of_SOC_2_Reports\" >Types of SOC 2 Reports<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#SOC_2_Type_I\" >SOC 2 Type I<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#SOC_2_Type_II\" >SOC 2 Type II<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Why_Businesses_Need_a_SOC_2_Report\" >Why Businesses Need a SOC 2 Report<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#1_Building_Trust_and_Credibility\" >1. Building Trust and Credibility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#2_Gaining_Competitive_Advantage\" >2. Gaining Competitive Advantage<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#3_Minimizing_Security_Risks\" >3. Minimizing Security Risks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#4_Supporting_Fundraising_and_Business_Expansion\" >4. Supporting Fundraising and Business Expansion<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#How_to_build_a_SOC_2_and_produce_a_complete_SOC_2_report_in_steps\" >How to build a SOC 2 and produce a complete SOC 2 report in steps<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Phase_1_Defining_Scope_Strategy\" >Phase 1: Defining Scope &amp; Strategy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Phase_2_Gap_Analysis\" >Phase 2: Gap Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Phase_3_Building_the_Control_System\" >Phase 3: Building the Control System<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Phase_4_Operation_Evidence_Gathering\" >Phase 4: Operation &amp; Evidence Gathering<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Phase_5_Pre-audit\" >Phase 5: Pre-audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Phase_6_Formal_Audit\" >Phase 6: Formal Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Phase_7_Issuing_the_SOC_2_Report\" >Phase 7: Issuing the SOC 2 Report<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Recommendations_for_Successfully_Achieving_a_SOC_2_Report\" >Recommendations for Successfully Achieving a SOC 2 Report<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Clearly_Define_Scope_and_Systems\" >Clearly Define Scope and Systems<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Prepare_Complete_Documentation_Security_Policies\" >Prepare Complete Documentation &amp; Security Policies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Ensure_Staff_Awareness_and_Capability\" >Ensure Staff Awareness and Capability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Conduct_Internal_Audit_Before_Official_Assessment\" >Conduct Internal Audit Before Official Assessment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Implement_and_Track_Corrective_Actions\" >Implement and Track Corrective Actions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Strengthen_Risk_Management_and_Security_Controls\" >Strengthen Risk Management and Security Controls<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Prepare_Thoroughly_for_the_Audit\" >Prepare Thoroughly for the Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Maintain_and_Continuously_Improve_After_Certification\" >Maintain and Continuously Improve After Certification<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/sqccert.com.vn\/en\/what-is-a-soc-2-report\/#Reasons_to_Choose_SQC_Certification_Vietnam\" >Reasons to Choose SQC Certification Vietnam<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"What_is_SOC_2\"><\/span><span style=\"color: #333399;\">What is SOC 2?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As mentioned earlier, SOC 2 (System and Organization Controls 2) is an auditing standard developed by the American Institute of Certified Public Accountants to evaluate an organization\u2019s ability to control and protect customer data.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to AICPA, SOC 2 focuses on how organizations design and operate internal controls related to security and data protection. A SOC 2 report is not just a certificate\u2014it is proof that a company operates under strict and reliable security standards.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"What_is_a_SOC_2_Report\"><\/span><span style=\"color: #333399;\">What is a SOC 2 Report?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A System and Organization Controls 2 (SOC 2) report is an independent assessment report that shows how a business manages and protects customer data based on the Trust Services Criteria set of criteria issued by the AICPA (Association of Chartered Certified Accountants). Modern SOC 2 reports focus on key elements such as security, availability, confidentiality, processing integrity, and privacy.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In simple terms, a SOC 2 report proves that a company\u2019s systems and processes are secure, reliable, and designed to protect data effectively. This makes it especially important for businesses in technology, SaaS, and cloud computing when proving their security capabilities to clients and partners.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Which_Businesses_Need_a_SOC_2_Report\"><\/span><span style=\"color: #333399;\">Which Businesses Need a SOC 2 Report?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SOC 2 report is applicable to any organization handling data, but it is particularly important for the following groups:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1_SaaS_Software-as-a-Service_Companies\"><\/span><span style=\"color: #333399;\">1. SaaS (Software-as-a-Service) Companies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This group has the highest demand for SOC 2 because they store and process customer data on the cloud. Clients &#8211; especially in the U.S. &#8211; almost always require SOC 2 compliance.<\/span><\/p>\n<figure id=\"attachment_10358\" aria-describedby=\"caption-attachment-10358\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10358 size-full\" src=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-5.webp\" alt=\"what is a soc 2 report\" width=\"700\" height=\"477\" srcset=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-5.webp 700w, https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-5-300x204.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10358\" class=\"wp-caption-text\">what is a soc 2 report<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2_Cloud_Hosting_Service_Providers\"><\/span><span style=\"color: #333399;\">2. Cloud \/ Hosting Service Providers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TIncluding businesses such as Cloud infrastructure, Data centers, Hosting services, etc. These organizations manage critical data infrastructure, so they must demonstrate that their systems are: secure, highly available, capable of recovery<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_Fintech_Payment_and_Digital_Banking_Companies\"><\/span><span style=\"color: #333399;\">3. Fintech, Payment, and Digital Banking Companies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses in the financial sector such as e-wallets, payment gateways, or trading platforms.\u00a0 These organizations handle extremely sensitive data (financial and identity information), so SOC 2 helps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase trust<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce fraud risks<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_Outsourcing_IT_Services_Companies\"><\/span><span style=\"color: #333399;\">4. Outsourcing \/ IT Services Companies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Including software outsourcing companies and IT service companies that work with foreign clients, especially in the US.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_Cybersecurity_Data_AI_Companies\"><\/span><span style=\"color: #333399;\">5. Cybersecurity \/ Data \/ AI Companies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Organizations that handle large-scale and critical data systems &#8211; such as <\/span>data analytics firms, AI, and machine learning companies<span style=\"font-weight: 400;\"> a<\/span><\/p>\n<figure id=\"attachment_10371\" aria-describedby=\"caption-attachment-10371\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10371 size-full\" src=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/soc-2-report.webp\" alt=\"soc 2 report\" width=\"700\" height=\"457\" srcset=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/soc-2-report.webp 700w, https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/soc-2-report-300x196.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10371\" class=\"wp-caption-text\">soc 2 report<\/figcaption><\/figure>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_Trust_Services_Criteria_in_SOC_2\"><\/span><span style=\"color: #333399;\">5 Trust Services Criteria in SOC 2<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A SOC 2 report is built on five core <\/span><span style=\"color: #333399;\"><b>Trust Services Criteria<\/b><\/span><span style=\"font-weight: 400;\">. Depending on their scope, organizations may apply one or more of the following:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1_Security\"><\/span><span style=\"color: #333399;\">1. Security<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the <\/span><b>mandatory criterion<\/b><span style=\"font-weight: 400;\"> in every SOC 2 report. It evaluates whether systems are protected against unauthorized access,\u00a0 cyberattacks, security risks<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2_Availability\"><\/span><span style=\"color: #333399;\">2. Availability<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ensures that the system is always stable, capable of recovering from failures, and meets service level agreements (SLAs).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_Processing_Integrity\"><\/span><span style=\"color: #333399;\">3. Processing Integrity<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ensuring that data is processed accurately, completely, and on time.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_Confidentiality\"><\/span><span style=\"color: #333399;\">4. Confidentiality<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Relating to the protection of sensitive information such as contracts, business data, and customer information.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_Privacy\"><\/span><span style=\"color: #333399;\">5. Privacy<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Assessing how businesses collect, use, store, and delete personal data in accordance with legal regulations.<\/span><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Types_of_SOC_2_Reports\"><\/span><span style=\"color: #333399;\">Types of SOC 2 Reports<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the American Institute of Certified Public Accountants, SOC 2 reports are divided into two main types:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SOC_2_Type_I\"><\/span><span style=\"color: #333399;\">SOC 2 Type I<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluates control design at a <\/span><span style=\"color: #333399;\"><b>specific point in time<\/b><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for companies just getting started<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Faster to complete<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SOC_2_Type_II\"><\/span><span style=\"color: #333399;\">SOC 2 Type II<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluates <\/span><span style=\"color: #333399;\"><b>operational effectiveness over time<\/b><\/span><span style=\"font-weight: 400;\"> (typically 3\u201312 months)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provides higher reliability<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Most common choice for companies expanding internationally<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_10362\" aria-describedby=\"caption-attachment-10362\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10362 size-full\" src=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-3.webp\" alt=\"what is a soc 2 report\" width=\"700\" height=\"477\" srcset=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-3.webp 700w, https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-3-300x204.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10362\" class=\"wp-caption-text\">what is a soc 2 report<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, SQC Certification&#8217;s clients who have implemented the SOC 2 standard often rate the SOC 2 Type II report higher because it reflects the actual operational capabilities of the system.<\/span><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Why_Businesses_Need_a_SOC_2_Report\"><\/span><span style=\"color: #333399;\">Why Businesses Need a SOC 2 Report<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For organizations in the IT and technology sector, a SOC 2 report has become an essential document for data security. Its importance lies in:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1_Building_Trust_and_Credibility\"><\/span><span style=\"color: #333399;\">1. Building Trust and Credibility<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SOC 2 acts as strong proof that a company meets international security standards\u2014especially important when working with clients in the U.S. and Europe.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2_Gaining_Competitive_Advantage\"><\/span><span style=\"color: #333399;\">2. Gaining Competitive Advantage<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In SaaS and tech industries, SOC 2 is almost an <\/span><b>unwritten requirement<\/b><span style=\"font-weight: 400;\">. Without it, businesses may be eliminated early when pitching to large clients.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_Minimizing_Security_Risks\"><\/span><span style=\"color: #333399;\">3. Minimizing Security Risks<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The process of deploying a SOC 2 and producing a well-structured SOC 2 report will help businesses detect and fix vulnerabilities in their systems, thereby minimizing the risk of data leaks.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_Supporting_Fundraising_and_Business_Expansion\"><\/span><span style=\"color: #333399;\">4. Supporting Fundraising and Business Expansion<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many investment funds and strategic partners require businesses to have a SOC 2 before collaborating.<\/span><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"How_to_build_a_SOC_2_and_produce_a_complete_SOC_2_report_in_steps\"><\/span><span style=\"color: #333399;\">How to build a SOC 2 and produce a complete SOC 2 report in steps<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article from SQC Certification shares with you the roadmap for building an SOC 2 to help you produce an SOC 2 report according to AICPA standards. These important steps will help businesses produce a quick and complete SOC 2 report:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phase_1_Defining_Scope_Strategy\"><\/span><span style=\"color: #333399;\">Phase 1: Defining Scope &amp; Strategy<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>1: Defining the Scope<\/b> <b>(Assessment Scope)<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most important step for businesses to make decisions about which systems are assessed, which data needs to be protected, and which departments are involved.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>2: Choosing the Trust Services Criteria (TSC)<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As mentioned, the SOC 2 standard has 5 criteria:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Security (mandatory)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Availability<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confidentiality<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Processing Integrity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Privacy<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Choosing which criteria to prioritize is crucial for businesses. Currently, about 90% of businesses choose Security + Availability + Confidentiality.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Defining scope and strategy<\/span><\/p>\n<figure id=\"attachment_10364\" aria-describedby=\"caption-attachment-10364\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10364 size-full\" src=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-2.webp\" alt=\"what is a soc 2 report\" width=\"700\" height=\"477\" srcset=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-2.webp 700w, https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-2-300x204.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10364\" class=\"wp-caption-text\">what is a soc 2 report<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>3: Choosing report type<\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #333399;\"><b>Type I<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"color: #333399;\"> \u2192<\/span> audit at one point in time<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #333399;\"><b>Type I<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"color: #333399;\">I \u2192<\/span> audit over 3\u201312 months<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The current popular strategy for businesses is to do Type I first \u2192 then move to Type II.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"#test\" target=\"_self\" class=\"button primary\"  style=\"border-radius:99px;\">\n    <span>Connect with an expert<\/span>\n  <\/a>\n<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phase_2_Gap_Analysis\"><\/span><span style=\"color: #333399;\">Phase 2: Gap Analysis<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>4. Assessing the current state of the system<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The current comparison is to see if businesses actually meet the requirements of the SOC 2 standard. A thorough GAP analysis will be the first step to help your business familiarize itself with the SOC 2 system.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>5. Building an implementation roadmap<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The next step is to build The roadmap involves implementing a timeline and assigning responsible personnel. In this step, you should hire a consulting firm to help your business build a successful roadmap.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phase_3_Building_the_Control_System\"><\/span><span style=\"color: #333399;\">Phase 3: Building the Control System<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>6. Developing Policies &amp; Documentation<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SOC 2 requires numerous documents such as:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information Security Policy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access Control Policy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incident Response Plan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk Management Policy<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the &#8220;documentation&#8221; section, which is extremely important.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>7. Setting up Controls<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some common controls currently used by organizations include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MFA (Multi-Factor Authentication)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access control<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Log monitoring<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data backup<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vulnerability scanning<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Controls must be:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verifiable<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auditable<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>8. Implementing Support Tools (Recommended)<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Popular tools include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vanta<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Drata<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secureframe<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Helps automate evidence gathering and compliance management.\u00a0<\/span><\/p>\n<figure id=\"attachment_10354\" aria-describedby=\"caption-attachment-10354\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10354 size-full\" src=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-7.webp\" alt=\"what is a soc 2 report\" width=\"700\" height=\"477\" srcset=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-7.webp 700w, https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-7-300x204.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10354\" class=\"wp-caption-text\">what is a soc 2 report<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phase_4_Operation_Evidence_Gathering\"><\/span><span style=\"color: #333399;\">Phase 4: Operation &amp; Evidence Gathering<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #333399;\">9. System Operation<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Type I \u2192 only need \u201cdesign\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Type II \u2192 must \u201coperate\u201d for 3\u201312 months<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>Examples:<\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access Logs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ticket Troubleshooting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Backup Reports<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>10. Evidence Gathering<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Auditor will request:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">System Screenshots<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Logs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Policy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Training Records<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most time-consuming part.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phase_5_Pre-audit\"><\/span><span style=\"color: #333399;\">Phase 5: Pre-audit<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>11. Internal Audit<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The goal of this phase is to ensure there are no errors before the official audit. This helps minimize risks such as audit failure and multiple NC issues.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phase_6_Formal_Audit\"><\/span><span style=\"color: #333399;\">Phase 6: Formal Audit<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>12. Working with the CPA Audit Firm<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SOC 2 reports are only issued by CPA firms (accredited by AICPA). Auditors will review documents, interview personnel, and test the system.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>13. Testing Controls<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Assessment experts will test whether controls exist, whether they function correctly, and whether there is evidence.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For Type II \u2192 testing is conducted throughout the period (e.g., 6 months).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phase_7_Issuing_the_SOC_2_Report\"><\/span><span style=\"color: #333399;\">Phase 7: Issuing the SOC 2 Report<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><b>14. Receiving the SOC 2 Report<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this phase, your organization will receive the SOC 2 Report, which includes 5 main sections:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Independent Auditor\u2019s Report<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Management Assertion<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">System Description<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control Objectives &amp; Controls<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tests of Controls &amp; Results<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_10356\" aria-describedby=\"caption-attachment-10356\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10356 size-full\" src=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-6.webp\" alt=\"what is a soc 2 report\" width=\"700\" height=\"477\" srcset=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-6.webp 700w, https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-6-300x204.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10356\" class=\"wp-caption-text\">what is a soc 2 report<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the document you send to the client (NDA).<\/span><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Recommendations_for_Successfully_Achieving_a_SOC_2_Report\"><\/span><span style=\"color: #333399;\">Recommendations for Successfully Achieving a SOC 2 Report<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As a leading SOC 2 consulting and assessment provider in Vietnam, SQC Certification shares key practical insights to help your business successfully achieve a SOC 2 report. Proper preparation from the beginning will make the audit process smoother and increase the chances of obtaining a <\/span><b>\u201cclean\u201d report<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below are important experiences for businesses when implementing SOC 2:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Clearly_Define_Scope_and_Systems\"><\/span><span style=\"color: #333399;\">Clearly Define Scope and Systems<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The organization needs to clarify the scope of the SOC 2 standard assessment, whether it applies to the entire system or only a part of it (e.g., SaaS applications, cloud infrastructure, or a specific service). This scope will be described in the SOC 2 report and assessed by the auditor to determine its suitability to actual operations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Prepare_Complete_Documentation_Security_Policies\"><\/span><span style=\"color: #333399;\">Prepare Complete Documentation &amp; Security Policies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the audit, auditors will review key documents such as:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information Security Policy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access Management Procedures<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incident Response Plan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk Management Process<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These documents must reflect <\/span><span style=\"color: #333399;\"><b>actual operations<\/b><\/span><span style=\"font-weight: 400;\"> and include evidence showing that controls are consistently implemented.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ensure_Staff_Awareness_and_Capability\"><\/span><span style=\"color: #333399;\">Ensure Staff Awareness and Capability<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SOC 2 audits often include employee interviews to assess:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Security awareness<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Roles and responsibilities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incident handling and data management<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should conduct internal training on <\/span><b>information security and procedures<\/b><span style=\"font-weight: 400;\"> before the audit.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Conduct_Internal_Audit_Before_Official_Assessment\"><\/span><span style=\"color: #333399;\">Conduct Internal Audit Before Official Assessment<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A crucial step is to conduct internal audits to identify:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gaps and non-conformities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Weaknesses in control systems<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This allows your organization to fix issues before the official audit, reducing the risk of failure.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Implement_and_Track_Corrective_Actions\"><\/span><span style=\"color: #333399;\">Implement and Track Corrective Actions<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If non-conformities are found during operations or internal assessments, your business needs to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Define corrective actions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track progress<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain proper documentation as evidence<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is crucial for auditors to evaluate the effectiveness of your SOC 2 controls.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Strengthen_Risk_Management_and_Security_Controls\"><\/span><span style=\"color: #333399;\">Strengthen Risk Management and Security Controls<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SOC 2 places strong emphasis on:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identifying security risks<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implementing appropriate controls<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continuous monitoring and improvement<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A strong risk management system significantly increases your chances of achieving <\/span><span style=\"color: #333399;\"><b>SOC 2 Type II<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Prepare_Thoroughly_for_the_Audit\"><\/span><span style=\"color: #333399;\">Prepare Thoroughly for the Audit<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The business needs to be well-prepared for the on-site audit, including scheduling meetings with the auditors, assigning responsibility for each system, and ensuring sufficient documentation and evidence. Auditors will review both documentation and the actual operation of the systems to ensure consistency.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Maintain_and_Continuously_Improve_After_Certification\"><\/span><span style=\"color: #333399;\">Maintain and Continuously Improve After Certification<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SOC 2 is not a one-time achievement. Especially for Type II, organizations need to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continuously maintain controls<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update policies when changes occur<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare for future audits<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10360 size-full aligncenter\" src=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-4.webp\" alt=\"what is a soc 2 report\" width=\"700\" height=\"477\" srcset=\"https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-4.webp 700w, https:\/\/sqccert.com.vn\/wp-content\/uploads\/2026\/03\/what-is-a-soc-2-report-a-guide-to-soc-2-reporting-for-technology-businesses-4-300x204.webp 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Reasons_to_Choose_SQC_Certification_Vietnam\"><\/span><span style=\"color: #333399;\">Reasons to Choose SQC Certification Vietnam<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SQC Certification Vietnam is a member of SQC Certification India with a global presence, including Vietnam. We are proud to accompany thousands of businesses on their journey to strengthen their position and integrate into the international market.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At SQC Certification Vietnam, we take pride in certifying organizations and promoting a culture of continuous improvement through advanced management system assessment and training programs. We have become a trusted partner for organizations of all sizes across the country in achieving SOC 2 reports.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Our team consists of highly experienced local and international experts, delivering practical value and the most professional experience to our clients.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Clients using SOC 2 certification services from SQC Certification Vietnam will receive:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A scientific, transparent, and professional assessment process<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fast and streamlined procedures with full support throughout the certification journey<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All-inclusive pricing with no unexpected additional costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">24\/7 support \u2013 dedicated and responsible partnership<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attractive after-sales policies with exclusive benefits for loyal customers<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Let <strong><span style=\"color: #ed1c24;\">SQC Certification Vietnam<\/span><\/strong> support your business in achieving international standards in a <\/span><b>professional and sustainable way<\/b><span style=\"font-weight: 400;\"> through SOC 2 certification.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b>Hotline:<\/b><strong><span style=\"color: #ed1c24;\"> 0936 396 611<\/span><\/strong><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b>Website:<\/b><a href=\"https:\/\/sqccert.com.vn\/en\/\"> <span style=\"font-weight: 400;\">https:\/\/sqccert.com.vn\/<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Digital data is increasingly becoming a critical asset for every business. It serves as a key competitive resource that drives growth in today\u2019s digital era. However, alongside these opportunities come significant risks related to information security. This is why SOC 2 has become an essential standard &#8211; especially for companies in technology, SaaS, and cloud [&#8230;]\n","protected":false},"author":3,"featured_media":10366,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[661,660],"class_list":["post-10307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-soc-2-report","tag-what-is-a-soc-2-report"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is a SOC 2 Report? 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