A SOC 2 audit is an assessment of an organization's controls related to security, availability, processing integrity, confidentiality, or privacy, as defined by the AICPA's Trust Services Criteria. SOC 2 audits are conducted by independent third-party auditors and are designed to provide assurance to customers, vendors, and other stakeholders that an organization has effective controls in place to protect sensitive data and maintain the integrity of its systems and processes. The SOC 2 audit process typically involves the following steps: Scoping: The organization and the auditor determine the systems, processes, and controls that will be included in the audit. Gap analysis: The auditor performs a gap analysis to identify any gaps or deficiencies in the organization's controls and processes. Remediation: The organization addresses any identified gaps or deficiencies and implements new controls and processes as necessary. Audit testing: The auditor tests the effectiveness of the organization's controls and processes to ensure they meet the Trust Services Criteria. Reporting: The auditor issues a SOC 2 report that includes an opinion on the effectiveness of the organization's controls and processes and identifies any areas for improvement. There are two types of SOC 2 reports: Type 1 and Type 2. A Type 1 report provides a snapshot of the organization's controls and processes at a specific point in time, while a Type 2 report covers a period of time (usually six to twelve months) and provides more comprehensive information on the effectiveness of the controls and processes. SOC 2 certification is not a formal designation, but rather an indication that an organization has undergone a SOC 2 audit and has received a favorable report. Organizations can use their SOC 2 report to demonstrate their commitment to security, availability, processing integrity, confidentiality, and privacy, and to meet compliance requirements. In summary, a SOC 2 audit is an assessment of an organization's controls related to security, availability, processing integrity, confidentiality, or privacy. It is conducted by independent third-party auditors and is designed to provide assurance to stakeholders that an organization has effective controls in place to protect sensitive data and maintain the integrity of its systems and processes.