Comprehensive Guide to SOC 2 Trust Services Criteria

Introduction

SOC 2 is a flexible framework for evaluating an organization’s information security posture. Central to a SOC 2 audit are the Trust Services Criteria, which define the areas your business must address to achieve compliance. There are five criteria in total—Security (mandatory), and four optional categories: Availability, Processing Integrity, Confidentiality, and Privacy. Selecting the right combination ensures you focus on controls that align with your services and client expectations.

The Five Trust Services Criteria

1. Security

Security is the foundational criterion required for every SOC 2 report. It encompasses a broad range of cybersecurity controls your organization must design, implement, and maintain:

• Control Environment: Governance, ethical values, organizational structure, and accountability that underpin a security-conscious culture.
• Communication and Information: Defined channels for communicating security policies and reporting vulnerabilities among stakeholders, including staff, clients, and management.
• Risk Assessment: Regular identification and evaluation of threats to information and systems, with documented risk assessments updated for each audit cycle.
• Monitoring of Controls: Ongoing review of security controls to confirm they are effectively enforced and adjusted to evolving risks.
• Control Activities: Deployment of technical and procedural safeguards (e.g., firewalls, endpoint protection, access controls) aligned to the risks identified.

2. Availability

The Availability criterion measures an organization’s ability to ensure system uptime and recover from disruptions:

• Business Continuity and Disaster Recovery planning to rapidly restore services after an incident.
• Data Backup and Recovery procedures to safeguard against data loss and enable timely restoration.
• System monitoring and incident response processes to detect and mitigate availability issues.

Organizations providing mission-critical services should include Availability to reassure clients of consistent service delivery.

3. Processing Integrity

Processing Integrity focuses on the accuracy, completeness, and timeliness of data processing:

• Verification that systems process data in accordance with predefined specifications and business requirements.
• Controls to prevent, detect, and correct processing errors or unauthorized alterations.
• Detailed documentation of transaction flows and validation mechanisms.

This criterion is important for businesses where data processing accuracy directly impacts client outcomes or compliance obligations.

4. Confidentiality

Confidentiality addresses the protection of sensitive information from unauthorized disclosure:

• Encryption and secure handling of confidential data in transit and at rest.
• Policies for data retention and secure destruction once the retention period ends.
• Access controls and audit logging to track data access and modifications.

Most organizations can achieve Confidentiality controls with modest effort beyond the Security criterion. It is often recommended as the first optional add-on.

5. Privacy

The Privacy criterion governs the collection, use, and protection of personal information:

• A clearly communicated privacy policy and consent mechanisms for data subjects.
• Secure processes for data collection, storage, and disposal in compliance with legal requirements.
• Oversight of third-party vendors to ensure consistent privacy practices.

Privacy is most relevant for companies handling personal data at scale, particularly in B2C contexts. However, organizations should assess overlaps with regulations such as GDPR and CCPA before including this criterion.

Selecting Criteria for Your Organization

To maximize the value of your SOC 2 audit:

1. Always include Security as the base requirement.
2. Add Confidentiality to protect sensitive client or corporate data.
3. Incorporate Availability if your services are mission-critical or require high uptime.
4. Consider Processing Integrity if accurate data processing is central to your offering.
5. Evaluate Privacy only if you manage significant personal information and require alignment with privacy regulations.

By choosing criteria that reflect your risk profile and customer needs, you streamline audit efforts and enhance trust.

Conclusion

Preparing for SOC 2 is a rigorous endeavor. Identifying and implementing the appropriate Trust Services Criteria ensures your compliance program is both efficient and aligned with business objectives. ADVsec’s guidance can help you navigate this process, focusing resources on the controls that matter most to your organization.

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