Confidently choose your SOC 2 trust service criteria

Overview

Determining which SOC 2 Trust Service Criteria (TSC) apply to your organization depends on the specific services you provide and the data you handle. SOC 2 assessments are designed to evaluate an organization’s controls related to the security, availability, processing integrity, confidentiality, and privacy of customer data. The applicable criteria vary based on the nature of your business and the trust services you offer.

Here’s an overview of the five TSC categories:

1. Security: This criterion focuses on the protection of system resources against unauthorized access, unauthorized disclosure, and potential damage. It is applicable if your organization handles sensitive customer data and needs to ensure robust security measures are in place.
2. Availability: This criterion assesses the availability of your systems and services to meet the needs of your customers. It involves minimizing downtime and ensuring prompt recovery from incidents. It is relevant if your services must be consistently available to customers and downtime would impact their operations.
3. Processing Integrity: This criterion evaluates the accuracy, completeness, and timeliness of processing customer data. It is applicable if your organization processes customer transactions or data that needs to be accurate and reliable.
4. Confidentiality: This criterion pertains to the protection of sensitive information from unauthorized access or disclosure. It is relevant if your organization handles confidential customer information that must be kept secure.
5. Privacy: This criterion assesses how personal information is collected, used, retained, and disclosed in line with the organization’s privacy notice and regulatory requirements. This is applicable if your organization collects and processes personal information.

Each of these five trust service criteria consists of principles and associated criteria that provide specific guidance on what controls and practices need to be in place to meet the overall principle. Organizations undergoing a SOC 2 assessment select the relevant criteria based on their business operations and the services they provide to clients.

Read our GRC Launchpad article: SOC 2 Overview and Guides, to learn more.

How do I determine which SOC 2 Trust Service Criteria are applicable to my organization?

Determining which SOC 2 Trust Service Criteria are applicable to your organization involves a thorough assessment of your business operations, objectives, and the nature of the data you handle. The SOC 2 framework includes five trust service criteria: security, availability, processing integrity, confidentiality, and privacy. To begin with, you should conduct a risk assessment to understand potential vulnerabilities and threats that could impact your organization’s information systems. This will help identify which criteria are most relevant to safeguarding your data.

Next, consider the specific requirements and expectations of your clients and stakeholders. Different industries may prioritize different aspects of the trust service criteria based on regulatory requirements or industry standards. For instance, if you operate in the healthcare sector, confidentiality and privacy criteria might be paramount due to sensitive patient information, whereas a cloud service provider might place more emphasis on security and availability to ensure continuous service delivery.

Additionally, review your contractual obligations and service-level agreements (SLAs) with customers. These documents often outline specific compliance requirements that can guide you in selecting the appropriate trust service criteria. Engaging with legal and compliance experts can provide further clarity on these obligations. Finally, it is crucial to align the selected SOC 2 criteria with your internal policies and procedures. This includes ensuring that your organizational controls are designed and operating effectively to meet the chosen criteria.

By conducting this comprehensive analysis, you can determine which SOC 2 Trust Service Criteria are applicable to your organization, ensuring that you meet both regulatory requirements and stakeholder expectations while enhancing overall information security.

To determine which specific criteria are relevant to your organization, consider the following steps:

1. Service Offering: Identify the types of services your organization provides to clients and the nature of the data you handle.
2. Data Types:Determine what kind of customer data you collect and process (e.g., financial, personal, or sensitive).
3. Regulatory Requirements: Identify any regulatory requirements that apply to your industry (e.g., GDPR, HIPAA) and consider whether SOC 2 can help address compliance needs.
4. Client Requirements: Understand if your clients request SOC 2 reports and which criteria they are most concerned about.
5. Risk Assessment: Conduct a risk assessment to identify areas where controls are needed to address risks associated with the services you provide.
6. Legal and Contractual Obligations: Review contracts, agreements, and legal obligations to determine if certain criteria are explicitly required.
7. Consult with Experts: If unsure, consult with experts, such as compliance consultants or auditors, who can provide guidance based on your organization’s specifics.

The SOC 2 Trust Service Criteria are a set of standards that organizations can use to assess and demonstrate the effectiveness of their internal controls and security practices. These criteria are established by the American Institute of Certified Public Accountants (AICPA) and are widely recognized as a benchmark for evaluating the security, availability, processing integrity, confidentiality, and privacy of systems. When determining which SOC 2 Trust Service Criteria are applicable to your organization, it’s important to consider the nature of your business and the services you provide.

It’s important to note that not all criteria may be relevant to your organization. The applicability of each criterion will depend on factors such as your industry, the types of data you handle, and any regulatory requirements you need to comply with.

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The role of service level agreements in SOC 2 Trust Service Criteria

For organizations aiming to achieve SOC 2 compliance, the Trust Service Criteria—covering security, availability, processing integrity, confidentiality, and privacy—serve as a guiding framework. These criteria are designed to ensure that organizations protect data and maintain operational integrity. A crucial tool in meeting these requirements is the use of service level agreements (SLAs) with third-party vendors.

SLAs are more than just performance contracts—they are an essential part of demonstrating how your organization maintains accountability, manages risk, and ensures compliance with SOC 2 principles.

Why service level agreements matter for SOC 2 compliance

1. Establishing accountability
   SOC 2 compliance requires organizations to ensure their vendors adhere to high standards of performance and data protection. SLAs provide a formal agreement that holds vendors accountable for meeting specific criteria, such as uptime guarantees or security protocols.
2. Defining security measures
   SLAs can specify the security measures vendors must implement to align with SOC 2 requirements, such as encryption, access controls, and incident response procedures. This ensures third-party practices align with your compliance goals.
3. Ensuring availability
   Availability is a key Trust Service Criterion. By including metrics like minimum uptime and response times in your service level agreements, you can demonstrate a proactive approach to maintaining system availability and reliability.
4. Documenting compliance efforts
   SOC 2 audits require detailed documentation. SLAs serve as evidence that your organization has set clear expectations with vendors and is actively managing their compliance with Trust Service Criteria.

How service level agreements support SOC 2 Trust Service Criteria

1. Security:
   SLAs define how vendors will protect sensitive data, manage access, and respond to potential security breaches.
2. Availability:
   Metrics for system uptime and response times ensure vendors are meeting performance levels critical to uninterrupted service.
3. Processing integrity:
   SLAs specify requirements for accurate and consistent data processing, ensuring vendors adhere to quality standards.
4. Confidentiality:
   Agreements include provisions for handling and protecting confidential information, such as encryption and data-sharing protocols.
5. Privacy:
   SLAs outline how vendors manage personal data in compliance with privacy regulations and SOC 2 standards.

What are best practices for using service level agreements in SOC 2 compliance?

1. Align SLAs with Trust Service Criteria:
   Ensure that each SLA reflects specific SOC 2 requirements related to security, availability, confidentiality, and other relevant criteria.
2. Include audit provisions:
   Allow for regular performance reviews and audits to verify that vendors are meeting the terms outlined in the SLA.
3. Document corrective actions:
   Specify remediation steps for non-compliance to demonstrate your organization’s commitment to maintaining SOC 2 standards.
4. Review and update regularly:
   Periodically evaluate SLAs to ensure they remain aligned with evolving SOC 2 criteria and organizational needs.

SOC 2 compliance isn’t just about internal processes—it extends to the vendors and service providers you rely on. Service level agreements act as a bridge between your organization’s compliance efforts and the third-party services that support them.
By clearly defining expectations, holding vendors accountable, and aligning performance with SOC 2 Trust Service Criteria, SLAs help ensure a strong foundation for compliance. With the right SLAs in place, you can demonstrate your organization’s commitment to security, reliability, and data protection—earning trust from customers and stakeholders alike.

Read the Mastering SLA compliance: unlocking the key to business success article to learn more!

To determine which criteria are applicable to your organization, it’s recommended to consult with a qualified professional, such as a CPA or an experienced SOC 2 consultant. They can help you assess your specific circumstances and identify the most relevant criteria for your organization. Remember, SOC 2 compliance is not a one-time effort but an ongoing process. Regular assessments and audits are necessary to maintain compliance, demonstrate your commitment to protecting customer data, and maintain trust in your services. So it’s important to stay updated with any changes in the SOC 2 framework and adapt your controls accordingly.

After assessing an organization’s controls against the selected Trust Service Criteria, independent auditors issue SOC 2 reports. These reports provide valuable insights to customers, stakeholders, and regulatory bodies about the effectiveness of an organization’s controls in safeguarding data and ensuring operational integrity.

It’s important to note that the specific Trust Service Criteria selected for assessment depend on the organization’s services, industry, and client requirements. Additionally, organizations can opt to assess one or more of these criteria based on their business needs.

SOC 2 (Service Organization Control 2) is an auditing standard. It assesses the controls and processes of service organizations related to the security, availability, processing integrity, confidentiality, and privacy of customer data. The assessment is based on a set of Trust Service Criteria (TSC) that provide a framework for evaluating these aspects of an organization’s operations.

Once you’ve identified the relevant TSC categories, work with a qualified auditor to conduct a SOC 2 assessment to evaluate your controls against those criteria. Keep in mind that the assessment process should be tailored to your organization.

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