[Verse 1] SOC 2 auditors knock at your digital door Five trust criteria they're searching for Security locks down what hackers crave Availability keeps systems brave Processing integrity means data stays true No corruption flowing through [Chorus] S-A-P-C-P, trust services criteria Security, Availability, Processing clean Confidentiality, Privacy supreme COSO twenty-seventeen provides the frame Strategic risk context for the compliance game [Verse 2] Confidentiality wraps secrets tight Privacy guards personal data rights But SOC 2 can't see the bigger scene Missing strategy's connecting seams That's where COSO framework intervenes Painting risk in broader dreams [Chorus] S-A-P-C-P, trust services criteria Security, Availability, Processing clean Confidentiality, Privacy supreme COSO twenty-seventeen provides the frame Strategic risk context for the compliance game [Bridge] COSO 2013 built the foundation stones Internal controls in audit zones But 2017 expanded the view Enterprise risk management breakthrough Now SOC 2 has strategic backing No more contextual lacking [Verse 3] Organizations hunting compliance gold Need both frameworks to break the mold Operational controls from SOC review Strategic vision from COSO's crew Together they forge a complete defense Risk management makes perfect sense [Chorus] S-A-P-C-P, trust services criteria Security, Availability, Processing clean Confidentiality, Privacy supreme COSO twenty-seventeen provides the frame Strategic risk context for the compliance game [Outro] Trust services grounded in control design Strategic context makes assurance shine SOC 2 plus COSO equals complete Enterprise risk management feat
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