SOC 2 Reports - Structure, Usage, and Review (Video) (Course Id 2605)

• Who is this course for?
  This video course is tailored for auditors, vendor risk reviewers, compliance professionals, and other professionals needing one credit of technical CPE on interpreting SOC 2 reports.

• What is this course about or what problem does this course solve?
  It provides a focused overview of SOC 2 report structure, key differences between Type I and Type II, the five Trust Services Criteria, and how to interpret SOC 2 findings to support compliance and risk decisions.

• How can the knowledge from this course be used?
  Learners can apply this knowledge to review SOC 2 reports from service providers, assess report scope, identify report pitfalls such as unsupported control areas, and evaluate vendor risk appropriately.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  It ensures professionals can critically evaluate vendor-supplied SOC 2 reports, enabling better audit planning, risk assessment, and compliance oversight aligned with AICPA standards.

• When is this course relevant or timely?
  As SOC 2 reporting continues to grow in importance for cloud service vendor assessments, staying current with SOC 2 structure and usage is essential in 2025 and beyond.

• How is a course like this consumed or used?
  Delivered as a self‑study video with five exam questions and no pre‑reading, participants view the video, complete the quiz online, and receive 1.0 CPE credit upon passing.

This course provides a comprehensive overview of SOC 2 reports, focusing on their structure, purpose, and how to interpret and apply them in a compliance or risk management context. Participants will learn about the five Trust Services Criteria (Security, Availability, Processing Integrity, Confidentiality, and Privacy), the difference between Type I and Type II reports, and the key components of a SOC 2 report including the system description, management assertion, and testing results. The course also covers common pitfalls in relying on SOC 2 reports and best practices for evaluating scope, subservice providers, and complementary user controls. Designed for auditors, compliance professionals, and vendor risk reviewers, this session equips attendees to effectively analyze and apply SOC 2 reports in real-world scenarios.

Video - NASBA QAS - NASBA Registry - 2605

Course Learning Objectives

• Understand the purpose of SOC 2 reports and the types
• Understand the Trust Services Criteria and when each would be applicable
• Describe the structure and contents of a SOC 2 report
• Understand the use cases for a SOC 2 report

Chapter 1 - SOC 2 Reports - Structure, Usage, and Review

Chapter 1 Review Questions

Glossary/Index