What’s Included in a SOC 2 Report

You’ve likely heard that a SOC 2 report is an essential tool for building trust with customers, but what exactly does it cover?

Understanding what’s included in a SOC 2 report can help you prepare more effectively, set accurate expectations with your team, and communicate the value of your compliance program to prospective clients.

Let’s explore what a SOC 2 report actually contains and why each element matters.

A Holistic View of Your Control Environment

A SOC 2 report isn’t just about technical systems—it’s a broad assessment of how your organization protects customer data and delivers reliable services.
It examines how your people, processes, and technology work together to meet the expectations defined by the Trust Services Criteria.

Rather than offering a simple checklist, the report provides a rich narrative that allows customers and auditors to evaluate the depth and maturity of your security program.

Core Elements Covered in the Report

At its core, a SOC 2 report evaluates how your organization addresses the five key areas of the Trust Services Criteria: Security, Availability, Processing Integrity, Confidentiality, and Privacy.

Depending on your scope, the report will describe your controls across these dimensions, providing transparency into:

• How do you protect against unauthorized access

• How do you ensure systems remain reliable and resilient

• How data is processed accurately and consistently

• How sensitive information is kept confidential

• How personal data is handled in compliance with privacy regulations

It’s worth noting that many companies map their SOC 2 controls to complement other frameworks such as ISO 27001 or GDPR, allowing them to create a unified approach to compliance.

What Systems and Processes Are in Scope?

One of the most important aspects of a SOC 2 report is its defined scope.
Rather than attempting to cover every aspect of your business, the report focuses on the specific systems and processes that impact customer trust.

This typically includes:

• The infrastructure that processes or stores customer data

• The software systems that interact with that data

• The organizational processes that support security and privacy objectives

• The people and third parties who manage or access critical systems

Your organization works closely with your auditor to clearly define this scope during the planning phase of your SOC 2 audit.

Transparency and Evidence

SOC 2 reports are built on a foundation of transparency.
Auditors don’t simply take your word that controls are in place—they test them, review supporting evidence, and provide an independent opinion on their effectiveness.

The resulting report offers customers a detailed view of:

• The controls your organization has implemented

• How those controls were tested during the audit

• The outcomes of that testing

This level of detail helps customers make informed decisions about working with your organization.

Why This Matters to Your Customers

For today’s buyers—especially in highly regulated industries—a SOC 2 report is often a prerequisite for doing business.
It shows that your organization takes security seriously and has a mature, well-documented approach to managing risk.

By understanding exactly what your SOC 2 report covers, you can confidently position it as a valuable asset in your sales and customer trust conversations.