An auditing standard developed by the AICPA for service organizations, evaluating controls related to security, availability, processing integrity, confidentiality, and privacy.
SOC 2 (System and Organization Controls 2) is an auditing framework developed by the American Institute of Certified Public Accountants (AICPA) that evaluates a service organization's information systems and controls. The framework is based on five Trust Services Criteria: security (protection against unauthorized access), availability (system accessibility as agreed upon), processing integrity (system processing is complete, valid, accurate, and timely), confidentiality (information designated as confidential is protected), and privacy (personal information is collected, used, retained, and disclosed appropriately). While SOC 2 is not a HIPAA requirement, it has become an important voluntary certification for organizations in the healthcare ecosystem.
Although SOC 2 and HIPAA are separate frameworks with different origins and requirements, there is significant overlap between them. Many of the controls evaluated in a SOC 2 audit, such as access controls, encryption, incident response, risk assessment, and workforce training, align directly with HIPAA Security Rule requirements. As a result, many healthcare business associates pursue SOC 2 certification to demonstrate to covered entity clients that they have robust security practices in place. A SOC 2 report provides independent, third-party validation of an organization's security controls, which can supplement (but not replace) HIPAA compliance efforts. Some organizations pursue a combined SOC 2 + HIPAA audit to address both frameworks simultaneously.
SOC 2 reports come in two types. A Type I report evaluates the design of an organization's controls at a specific point in time, assessing whether the controls are suitably designed to meet the applicable Trust Services Criteria. A Type II report is more rigorous, evaluating both the design and operating effectiveness of controls over a period of time (typically 6 to 12 months). Type II reports are generally preferred by healthcare organizations because they demonstrate that controls are not only well-designed but are actually working effectively over time. Organizations considering SOC 2 should understand that it is a complement to, not a substitute for, HIPAA compliance, and that a SOC 2 report does not provide HIPAA certification (which does not exist as a formal designation).