SOC 2

E184865

SOC 2 report type auditing standard compliance framework service organization control report

SOC 2 is a widely recognized auditing standard that evaluates how service providers securely manage customer data based on trust service criteria like security, availability, and confidentiality.

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All labels observed (4)

Label	Occurrences
SOC 2 canonical	4
SOC 2 Type I	1
System and Organization Controls 2	1
Trust Services Criteria	1

How this entity was disambiguated

This entity first appeared as the object of triple T1610645 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: SOC 2
Context triple: [Microsoft Azure, supportsComplianceStandard, SOC 2]

A. SOC 1
SOC 1 is an auditing standard under the AICPA’s SSAE framework that evaluates the internal controls of service organizations relevant to their clients’ financial reporting.
B. SOX
SOX is the commonly used abbreviation for the Sarbanes–Oxley Act of 2002, a U.S. federal law enacted to enhance corporate governance and financial reporting accountability.
C. ISO 27001
ISO 27001 is an internationally recognized standard that specifies requirements for establishing, implementing, maintaining, and continually improving an information security management system (ISMS).
D. ISO/IEC 27017
ISO/IEC 27017 is an international standard that provides guidelines and controls for information security specifically tailored to cloud services, complementing general information security management standards.
E. Checkmarx
Checkmarx is a cybersecurity company specializing in application security testing solutions that help organizations identify and remediate vulnerabilities in their software code.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: SOC 2
Target entity description: SOC 2 is a widely recognized auditing standard that evaluates how service providers securely manage customer data based on trust service criteria like security, availability, and confidentiality.

A. SOC 1
SOC 1 is an auditing standard under the AICPA’s SSAE framework that evaluates the internal controls of service organizations relevant to their clients’ financial reporting.
B. SOX
SOX is the commonly used abbreviation for the Sarbanes–Oxley Act of 2002, a U.S. federal law enacted to enhance corporate governance and financial reporting accountability.
C. ISO 27001
ISO 27001 is an internationally recognized standard that specifies requirements for establishing, implementing, maintaining, and continually improving an information security management system (ISMS).
D. ISO/IEC 27017
ISO/IEC 27017 is an international standard that provides guidelines and controls for information security specifically tailored to cloud services, complementing general information security management standards.
E. Checkmarx
Checkmarx is a cybersecurity company specializing in application security testing solutions that help organizations identify and remediate vulnerabilities in their software code.
F. None of above. chosen

Statements (47)

Predicate	Object
instanceOf	SOC 2 report type ⓘ SOC 2 report type ⓘ auditing standard ⓘ compliance framework ⓘ service organization control report ⓘ
abbreviationOf	SOC 2 self-linksurface differs ⓘ surface form: System and Organization Controls 2
appliesTo	SaaS providers ⓘ cloud service providers ⓘ service organizations ⓘ
basedOn	SOC 2 self-linksurface differs ⓘ surface form: Trust Services Criteria
describes	design and operating effectiveness of controls over a period of time ⓘ design of controls at a point in time ⓘ
developedBy	American Institute of Accountants ⓘ surface form: American Institute of Certified Public Accountants
evaluates	design of controls ⓘ operating effectiveness of controls ⓘ
focusesOn	availability of systems ⓘ confidentiality ⓘ privacy ⓘ processing integrity ⓘ security of customer data ⓘ
governedBy	AICPA standards ⓘ
hasType	SOC 2 self-linksurface differs ⓘ surface form: SOC 2 Type I SOC 2 Type II ⓘ
isDifferentFrom	SOC 1 ⓘ SOC 3 ⓘ
oftenMappedTo	ISO 27001 ⓘ NIST Cybersecurity Framework ⓘ
recognizedIn	United States of America ⓘ surface form: United States international markets ⓘ
relatedTo	IT governance ⓘ data protection ⓘ information security management ⓘ
requires	documented policies and procedures ⓘ independent audit ⓘ monitoring of controls ⓘ risk assessment ⓘ
scopeIncludes	change management ⓘ data backup and recovery ⓘ incident response ⓘ logical access controls ⓘ system operations ⓘ vendor management ⓘ
supports	customer contractual requirements ⓘ regulatory expectations for service providers ⓘ
usedFor	customer assurance ⓘ third-party risk management ⓘ vendor due diligence ⓘ

How these facts were elicited

Referenced by (7)

Full triples — surface form annotated when it differs from this entity's canonical label.

Azure → supportsComplianceStandard → SOC 2 ⓘ

subject surface form: Microsoft Azure

DocuSign → hasSecurityCertification → SOC 2 ⓘ

SOC 2 → abbreviationOf → SOC 2 self-linksurface differs ⓘ

this entity surface form: System and Organization Controls 2

SOC 2 → basedOn → SOC 2 self-linksurface differs ⓘ

this entity surface form: Trust Services Criteria

SOC 2 → hasType → SOC 2 self-linksurface differs ⓘ

this entity surface form: SOC 2 Type I

SOC 1 → distinguishedFrom → SOC 2 ⓘ

Microsoft Purview Compliance Manager → supportsStandard → SOC 2 ⓘ

All labels observed (4)

How this entity was disambiguated Show

Statements (47)

How these facts were elicited Show

Referenced by (7)

How this entity was disambiguated

How these facts were elicited