SOC 2 Audit
To make you feel safe
Independent assurance reporting for service organisations that need to demonstrate the reliability of their control environment.
SOC 2 audit is an independent assurance engagement that evaluates the controls of service organisations in relation to customer data, systems and service commitments. It is particularly relevant for SaaS, technology, cloud, fintech, outsourcing and business service providers where customers, investors or international partners expect third-party assurance.
Crowe’s SOC 2 Audit service helps organisations present, in a structured way, whether their controls are suitably designed and, in a Type 2 report, whether they operated effectively during the audit period. The objective is not only to obtain an audit report, but also to support trust, transparency and sales processes.
Request a consultation with our experts, or send us your request for a proposal
Where we add value
Independent, auditable assurance
SOC 2 is not marketing material or a self-assessment. The report is based on an independent auditor’s examination and presents the control environment, criteria, testing procedures and results in a structured manner.
Independent, auditable assurance
Support for Type 1, Type 2 and Type 3 reports
Support for Type 1, Type 2 and Type 3 reports
Trust Services Criteria-based approach
SOC 2 engagement is built around the relevant Trust Services Criteria: security, availability, confidentiality, privacy and processing integrity. Selecting the right scope is critical, because not every organisation needs every optional criterion included beyond the mandatory ones.
Trust Services Criteria-based approach
Scope aligned with business objectives
We align the engagement with the client’s business situation, service model, customer expectations and international sales objectives. A good SOC 2 scope is not so narrow that it loses value, and not so broad that it becomes unnecessarily costly and difficult to maintain.
Scope aligned with business objectives
When do clients usually contact us?
- when a customer, investor or international partner requests a SOC 2 report for contracting or vendor qualification
- when a SaaS, cloud, fintech, IT outsourcing or data-processing service provider needs to demonstrate the reliability of its control environment
- when the company is preparing for its first SOC 2 Type 1 or Type 2 audit
- when existing information security, IT or compliance controls need to be mapped to SOC 2 logic
- when repeated security questionnaires and customer audits slow down the sales process
- when multiple control frameworks, such as ISO 27001, NIS2, DORA, internal IT controls or customer requirements, need to be connected
- when management needs a clearer control map, evidence structure and responsibility model
How can we help?
SOC 2 Type 1 audit
Type 1 report presents whether the description of the service organisation’s systems and the design of controls meet the selected Trust Services Criteria at a specific point in time. It is often used for a first SOC 2 audit or a newly established control environment.
SOC 2 Type 2 audit
Type 2 report also examines the operating effectiveness of controls over a defined period. It typically provides stronger assurance for customers that want to understand not only whether controls exist, but whether they operate consistently.
Readiness and gap assessment
Before the formal audit, a readiness or gap assessment can identify missing controls, documentation weaknesses, evidence issues and scope risks. This is especially valuable before a first SOC 2 audit.
Type 1 report presents whether the description of the service organisation’s systems and the design of controls meet the selected Trust Services Criteria at a specific point in time. It is often used for a first SOC 2 audit or a newly established control environment.
Type 2 report also examines the operating effectiveness of controls over a defined period. It typically provides stronger assurance for customers that want to understand not only whether controls exist, but whether they operate consistently.
Before the formal audit, a readiness or gap assessment can identify missing controls, documentation weaknesses, evidence issues and scope risks. This is especially valuable before a first SOC 2 audit.
Scope and criteria selection support
We help determine which Trust Services Criteria are appropriate for the organisation’s service model, which systems, processes and controls should be in scope, and which report type best serves the business objective.
Control testing and evidence management
During the engagement, we evaluate statistical samples, controls and evidence across areas such as access management, change management, incident management, risk management, vendor controls, backups, business continuity, privacy and data security processes.
SOC 3 and customer communication support
Where the objective is broader, publicly shareable assurance communication, a SOC 3 report may be a relevant option. SOC 2 is a more detailed, restricted-use report; SOC 3 can support shorter, general-purpose communication to the public.
We help determine which Trust Services Criteria are appropriate for the organisation’s service model, which systems, processes and controls should be in scope, and which report type best serves the business objective.
During the engagement, we evaluate statistical samples, controls and evidence across areas such as access management, change management, incident management, risk management, vendor controls, backups, business continuity, privacy and data security processes.
Where the objective is broader, publicly shareable assurance communication, a SOC 3 report may be a relevant option. SOC 2 is a more detailed, restricted-use report; SOC 3 can support shorter, general-purpose communication to the public.
Why Crowe?
Assurance mindset in a technology environment
SOC 2 audit requires both audit methodology discipline and an understanding of IT control environments. Crowe’s approach connects technical controls with business risks, customer expectations and auditable evidence logic.
Assurance mindset in a technology environment
Aligned with international business expectations
SOC 2 often arises for companies serving US, international or technology-driven customers. Crowe’s international background supports English-language assurance work suitable for international customer communication.
Aligned with international business expectations
Practical feedback that management can use
The audit should not become a collection of technical details only. The result should also be understandable for management: where control risks exist, which evidence is missing and what is needed for sustainable compliance.
Practical feedback that management can use
Controlled transition to a first audit
Preparation is particularly important for a first SOC 2 audit. We use a structured timetable, evidence request list, scope definition and communication process so the audit runs as a managed engagement rather than an ad hoc project.
Controlled transition to a first audit
Request a consultation with our experts, or send us your request for a proposal
Frequently asked questions
What is a SOC 2 audit?
SOC 2 audit is an independent assurance engagement that evaluates a service organisation’s controls against selected Trust Services Criteria. Its purpose is to give customers and partners well-founded assurance over the reliability of the control environment.
What is the difference between SOC 2 Type 1 and Type 2?
Type 1 report examines the design of controls at a specific point in time. A Type 2 report also tests the operating effectiveness of controls over a defined period.
Does every organisation need all five Trust Services Criteria?
No. The scope should be defined based on the nature of the service, customer expectations and business risks. The 9 points of focus in security are mandatory, and availability, confidentiality, privacy or processing integrity added where appropriate.
SOC 2 audit is an independent assurance engagement that evaluates a service organisation’s controls against selected Trust Services Criteria. Its purpose is to give customers and partners well-founded assurance over the reliability of the control environment.
Type 1 report examines the design of controls at a specific point in time. A Type 2 report also tests the operating effectiveness of controls over a defined period.
No. The scope should be defined based on the nature of the service, customer expectations and business risks. The 9 points of focus in security are mandatory, and availability, confidentiality, privacy or processing integrity added where appropriate.
Is a readiness assessment useful before a SOC 2 audit?
Yes, especially before a first SOC 2 audit. A readiness assessment helps identify missing controls, documentation issues and evidence risks before the formal audit begins.
Can a SOC 2 report be shared publicly?
SOC 2 report is usually restricted-use and intended for specified customers, partners or auditors available after signing a non-disclosure agreement. Where broader public communication is the objective, a SOC 3 report may be more appropriate in some cases.
Yes, especially before a first SOC 2 audit. A readiness assessment helps identify missing controls, documentation issues and evidence risks before the formal audit begins.
SOC 2 report is usually restricted-use and intended for specified customers, partners or auditors available after signing a non-disclosure agreement. Where broader public communication is the objective, a SOC 3 report may be more appropriate in some cases.
Dr. Péter Máté Erdősi
Director