SOC 2 and SOC 3 Engagements

IT General Controls Fundamentals · 3:23

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Lyrics

[Verse 1]
Service organizations need to show their worth
Trust Services Criteria light the way
When clients store their data on your servers
They need to know that you will keep it safe
SOC 2 and 3 engagements tell the story
Of controls that keep the business running right

[Chorus]
Security Availability Confidentiality
Processing integrity and Privacy too
S-A-C-P-P five criteria we see
Trust Services framework guiding what we do
Management assertions auditor testing
SOC reports show the world what's true

[Verse 2]
SOC 2 Type One shows design at one point in time
Are your controls designed effectively
Type Two goes further tests throughout the year
Operating effectiveness is the key
Detailed reports for users with a need to know
Management clients vendors who require proof

[Chorus]
Security Availability Confidentiality
Processing integrity and Privacy too
S-A-C-P-P five criteria we see
Trust Services framework guiding what we do
Management assertions auditor testing
SOC reports show the world what's true

[Bridge]
SOC 3 is general use for everyone
Summarized opinion freely shared around
While SOC 2 stays restricted and detailed
For those who need the comprehensive ground
Both reports assess the same five criteria
But audience determines what they show

[Verse 3]
Security protects from unauthorized access
Availability means systems stay online
Confidentiality keeps information private
Processing integrity data stays refined
Privacy criteria governs personal information
Collection use retention and disposal

[Chorus]
Security Availability Confidentiality
Processing integrity and Privacy too
S-A-C-P-P five criteria we see
Trust Services framework guiding what we do
Management assertions auditor testing
SOC reports show the world what's true

[Outro]
Service auditors following attestation standards
CPA firms that specialize in trust
Building confidence in service organizations
SOC engagements earning client trust

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