Section 2 of SOC 2 Type 2 report — formal management attestation of control effectiveness per AICPA AT-C 205.
A compliant Management's Assertion for SOC 2 Type II must include the following9 sections. Each section addresses a specific control requirement that auditors will review.
System name, brief description, and the Type 2 observation period.
Reference to the accompanying Section 3 description.
The TSC categories selected for the engagement.
Subservice organizations identified and the method used (carve-out or inclusive), with their relevant controls.
CUECs that customers are expected to implement.
Statement of responsibility for designing, implementing, operating, and monitoring controls.
Formal statement that controls were suitably designed and operating effectively throughout the period.
Acknowledgment of the inherent limitations of internal control.
Signatory name, title (CEO, CTO, CISO, or Security Officer), and date of assertion.
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Establishes the overarching information security program and governance structure.
Defines requirements for managing user access based on least privilege.
Establishes password creation, management, and rotation requirements.
Defines data classification levels and handling requirements.
Defines acceptable and prohibited uses of company systems and data.
Structured approach for detecting, responding to, and recovering from security incidents.
Ensures critical business functions continue during and after disruptions.
Procedures for recovering IT infrastructure after catastrophic events.