SOC 1 asks whether a service organization’s controls support reliable financial reporting by its customers. For example, a payroll provider’s processing can affect a customer’s payroll expense figures. SOC 2 asks about controls over the service system, such as protecting data or meeting availability commitments, within the categories examined. A hosted application may therefore be asked for SOC 2 even when it does not feed financial statements. The same provider can need both: the deciding factor is the customer’s assurance question, not the provider’s industry label.
How should we organize SOC 2 evidence folders?
Choose a structure the whole team can explain, such as reporting period, control identifier, and activity date. Keep an index linking each requested item to its location and owner. Separate
