SOC 2 Type II
Operational

Management's Assertion Template

Section 2 of SOC 2 Type 2 report — formal management attestation of control effectiveness per AICPA AT-C 205.

What This Policy Covers

Identification of the System and Reporting Period-System name, brief description, and the Type 2 observation period.
Reference to Management's Description of the System-Reference to the accompanying Section 3 description.
Trust Services Criteria in Scope-The TSC categories selected for the engagement.
Subservice Organizations-Subservice organizations identified and the method used (carve-out or inclusive), with their relevant controls.
Complementary User Entity Controls-CUECs that customers are expected to implement.
Management's Responsibility-Statement of responsibility for designing, implementing, operating, and monitoring controls.
Assertion of Control Effectiveness-Formal statement that controls were suitably designed and operating effectively throughout the period.
Inherent Limitations-Acknowledgment of the inherent limitations of internal control.
Signature Block-Signatory name, title (CEO, CTO, CISO, or Security Officer), and date of assertion.

Required Sections

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.

1

Identification of the System and Reporting Period

System name, brief description, and the Type 2 observation period.

2

Reference to Management's Description of the System

Reference to the accompanying Section 3 description.

3

Trust Services Criteria in Scope

The TSC categories selected for the engagement.

4

Subservice Organizations

Subservice organizations identified and the method used (carve-out or inclusive), with their relevant controls.

5

Complementary User Entity Controls

CUECs that customers are expected to implement.

6

Management's Responsibility

Statement of responsibility for designing, implementing, operating, and monitoring controls.

7

Assertion of Control Effectiveness

Formal statement that controls were suitably designed and operating effectively throughout the period.

8

Inherent Limitations

Acknowledgment of the inherent limitations of internal control.

9

Signature Block

Signatory name, title (CEO, CTO, CISO, or Security Officer), and date of assertion.

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Policy Details

Framework
SOC 2 Type II
Category

Operational

Sections

9 total (9 required)

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