SOC 2
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SOC 2 Report
A Closer Look at a SOC 2 Report Example
A SOC 2 report starts with management’s assertion, the auditor’s opinion, and the system description.
A Closer Look at a SOC 2 Report Example
If you’re preparing for SOC 2 compliance or reviewing a report from a potential vendor, you may be wondering: What does a SOC 2 report look like?
While SOC 2 reports follow a standardized structure, every report is unique to the organization being audited. The exact content will depend on your systems, controls, and the scope of your audit.
In this guide, we’ll walk through a typical SOC 2 report structure and provide examples of the kinds of content and findings you might see, so you can better understand what to expect when reading or preparing a SOC 2 report.
Setting the Stage: Management Assertion
A SOC 2 report typically begins with a formal Management Assertion.
This is where your organization’s leadership states that the system description is accurate, that appropriate controls have been implemented, and that the controls meet the applicable Trust Services Criteria.
For example, this section might include language such as:
"We assert that our system was designed and implemented to provide reasonable assurance that the Security, Availability, and Confidentiality criteria were met during the audit period."
This section signals that your leadership team is actively engaged in the compliance process, not simply delegating it to auditors.
The Auditor’s Opinion
Next comes the auditor’s opinion—the heart of the SOC 2 report.
This is where the independent audit firm provides its conclusion on whether your controls were designed correctly (Type I) and whether they operated effectively over time (Type II).
A typical clean opinion might read:
"In our opinion, based on the criteria described, the controls were suitably designed and operated effectively throughout the period."
If any exceptions are found—such as a missed log review or an incomplete backup test—they will be disclosed here.
System Description
The system description section provides valuable context about your organization and the scope of the audit.
In this section, you might see a narrative like:
"The XYZ Cloud Platform provides data processing services to customers in the financial services industry. The system consists of AWS-based infrastructure, microservices architecture, and a web-based customer portal."
This description typically includes:
The services covered
System boundaries
Key data flows
Critical third-party dependencies
Providing a clear and accurate system description is a crucial component of SOC 2 success.
Description of Controls and Auditor Testing
The core of the report consists of a detailed description of your controls and the results of the auditor’s testing.
For example, under the Security criterion, you might see a narrative like:
"Logical access to production systems is restricted to authorized personnel using single sign-on and multi-factor authentication. User access is reviewed quarterly by the Security team."
The auditor will then document:
"We inspected access control logs and evidence of quarterly reviews and found no exceptions during the audit period."
If an exception were found, the report would clearly state:
"During Q3, one user’s access was not reviewed by policy."
These sections provide customers with deep visibility into your operational practices and control over health.
A Few Practical Takeaways
When reviewing a SOC 2 report—or preparing your own—it’s helpful to remember:
The report is narrative-driven, not just a checklist
The language is intended for a professional audience (security, compliance, procurement teams)
Findings are disclosed transparently, even if they reflect minor exceptions
Mapping your SOC 2 program to frameworks like ISO 27001 or GDPR can strengthen your posture and alignment across multiple standards