@MANJUNATH A T. SOC 2 reports are backward-looking. They tell you the status of an organization at a point in time, against a predetermined set of criteria. They are backward-looking. As far as I know (I've looked) there is not a validity period for how long they are good. What you are willing to accept is up to your organization. As a rule of thumb, I would be suspicious of anything more than a year old.
The further you get away from the date, the more likely things have changed. More important, is whether the report is Type 1 or Type 2. That will tell you how much data was looked and the depth of the investigation used to make the determinations. Type 1 looks at the design of the controls. Type 2 reviews at least 6 months of operational data and therefore provides a better indication of operational effectiveness (OE).
Organizations usually begin refreshing their SOC 2 report at least a quarter before. I would ask them where they are in the re-assessment and what has changed in their environment. I would also ask the usual questions about incidents, etc. Were specific weaknesses mentioned in the existing report? Are there specific controls more important to you than others? If so, I would dig deeper into those areas.
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Alex Sharpe
Principal
Sharpe42
[email protected]Co-Chair Philosophy & Guiding Principles Working Group
Co-Chair Organizational Strategy & Governance Working Group
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Original Message:
Sent: Nov 25, 2022 03:32:13 AM
From: MANJUNATH A T
Subject: Validity of SOC 2 report
I am reviewing a SOC 2 report of a cloud service provider. The audited period mentioned in the report is 01-APR-2021 to 31-MAR-2022. How long (period) this SOC 2 report is valid for review? Since it is nearly 8 months old, do I need to get a bridge letter from the service provider? Please clarify. Thanks.
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MANJUNATH A T
IT COMPLIANCE AUDITOR
APPLIED MATERIALS
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