SOC 2 Report

Completing your SOC 2 audit is an important milestone, but what happens when you receive the report?
For many first-time recipients, understanding the structure and content of a SOC 2 report can feel a bit daunting at first.

In this guide, we’ll break down how a typical SOC 2 report is structured, what each section means, and how your customers and stakeholders will likely interpret the information it contains.

The Anatomy of a SOC 2 Report

A SOC 2 report isn’t simply a pass/fail certification.
It is a detailed document prepared by your independent auditor that evaluates whether your controls were appropriately designed and operating effectively over the audit period.

The report is structured to provide a comprehensive and transparent view of your organization’s control environment.

Here’s what you can expect to see.

Management’s Assertion

Every SOC 2 report begins with a statement from your organization’s management.
This section explains the scope of the report—what systems and processes were included—and confirms that management believes the described controls are properly designed and operating as intended.

It’s an important way to demonstrate that leadership is taking ownership of security and compliance, not just handing it off to an external auditor.

The Auditor’s Opinion

Next comes the auditor’s independent opinion on your controls.
This is often the section your customers will read first.

In this part of the report, the auditor states whether:

• The system description is presented fairly

• The controls were suitably designed

• For a Type II report, whether the controls operated effectively during the audit period

A clean opinion—with no significant exceptions—is the outcome most organizations aim for.

System Description

The system description provides detailed context about your service organization, its boundaries, and how your systems work.
It outlines:

• The services covered by the report

• The systems that process customer data

• The control objectives you are meeting

• Relevant subservice organizations (vendors or partners whose controls may impact your compliance)

This section helps auditors and customers understand exactly what is in scope for your SOC 2 report.

Description of Controls

Here you’ll find a detailed narrative of the specific controls your organization has implemented to meet the Trust Services Criteria.

For example, if your report covers Security and Availability, this section will describe how you manage:

• Access controls

• System monitoring

• Incident response

• Disaster recovery

• And more

It’s worth noting that your SOC 2 controls can also support alignment with frameworks like ISO 27001 and GDPR—helping to build an integrated compliance posture.

Tests of Controls (Type II Reports Only)

For SOC 2 Type II reports, this section details the auditor’s testing of your controls.
It explains:

• What tests were performed

• The results of those tests

• Whether any exceptions were identified

This section provides transparency around how well your controls operated over time, offering valuable insights for customers.