The SOC 2 standard is the most applicable for providing assurance over trust principles when auditing the security of cloud computing environments and cloud service providers.
Table of Contents
Question
Which of the following standards is MOST relevant for assurance over trust principles applicable to cloud security auditing?
A. ISO 27002
B. ISO 27001
C. SOC 2
D. SOC 1
Answer
C. SOC 2 is the standard most relevant for providing assurance over trust principles applicable to auditing cloud security.
Explanation
SOC 2 (Service Organization Control 2) is a reporting framework developed by the AICPA (American Institute of Certified Public Accountants) specifically for assessing the controls and processes of service organizations, including cloud service providers, as they relate to security, availability, processing integrity, confidentiality, and privacy.
A SOC 2 audit and resulting report provides assurance to customers and stakeholders that the service organization has appropriate controls in place to protect customer data and systems in accordance with key trust principles. The trust principles addressed by SOC 2 directly map to the major concerns around cloud security.
In contrast:
- ISO 27001 specifies requirements for an information security management system (ISMS), but does not include specific trust principles
- ISO 27002 provides best practice recommendations for information security controls, but is not an auditing/reporting framework
- SOC 1 focuses on internal controls over financial reporting (ICFR), not IT security controls
Therefore, of the options provided, SOC 2 is the standard most relevant and applicable for auditing cloud security against a defined set of trust principles.
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