What is the primary objective of **SOC 2**?

**The primary objective of SOC 2 is to provide an independent attestation of a service organization's controls relevant to the Trust Services Criteria (TSC): Security (mandatory), Availability, Processing Integrity, Confidentiality, and Privacy.** Developed by the AICPA, SOC 2 evaluates control design (Type 1) and operating effectiveness over a period (Type 2, typically 3-12 months) for organizations handling customer data, ensuring trust in SaaS, cloud, and managed services through Common Criteria (CC1-CC9) like risk assessment (CC3) and logical access (CC6).

Who is legally or professionally required to comply with **SOC 2**?

**No organization is legally required to comply with SOC 2, as it is a voluntary, market-driven AICPA attestation framework.** Professionally, it is essential for service organizations—SaaS, PaaS, IaaS providers, data processors, and managed services of any size—that store, process, or transmit customer data, particularly when enterprise clients mandate SOC 2 Type 2 reports in RFPs, MSAs, and vendor risk assessments to demonstrate TSC-aligned controls.

Does **SOC 2** require an external audit or third-party certification?

**Yes, SOC 2 requires an external audit by an independent, AICPA-accredited CPA firm to issue Type 1 or Type 2 reports.** These audits validate controls against TSC via evidence testing (e.g., logs, configs for CC6 access controls); Type 2 includes operational effectiveness sampling over 3-12 months, resulting in an auditor's opinion (unqualified preferred), management assertion, and system description—no internal certification suffices.

How often should an assessment for **SOC 2** be performed?

**SOC 2 Type 2 assessments should be performed annually to capture full control cycles like quarterly access reviews and annual penetration tests.** Bridge letters from management extend validity for gaps up to 3 months, confirming no material changes; Type 1 is point-in-time and less frequent, but enterprises demand annual Type 2 renewals for ongoing assurance under TSC.

What are the consequences of non-compliance with **SOC 2**?

**Non-compliance with SOC 2 results in market exclusion rather than legal penalties, as it blocks enterprise deals requiring Type 2 reports in procurement.** Consequences include prolonged sales cycles (3-6 months), higher CAC (20-50%), rejected RFPs, custom audits, breach liabilities under SLAs, and reputational damage—70-80% of SaaS enterprise contracts hinge on SOC 2.

An **SOC 2** be mapped to other international frameworks?

**Yes, SOC 2 controls map efficiently to frameworks like ISO 27001 (114 controls, 70%+ overlap), NIST CSF, HIPAA, and GDPR (99 articles).** Common Criteria (CC1-CC9) align with ISO Annex A and NIST Govern/Detect functions, enabling shared evidence (e.g., CC6 to ISO A.9 access) for multi-framework compliance without duplication.

What is the first step to begin implementing **SOC 2**?

**The first step to implement SOC 2 is Phase 0: Executive Alignment & Scoping to define in-scope systems, TSC (Security mandatory), and Type (1 or 2).** Secure C-suite sponsorship, inventory data flows/assets, select criteria based on services, and produce a scope statement, RACI, and timeline—typically 1-4 weeks before gap analysis.

What is the primary objective of **ISO 28000**?

**ISO 28000 specifies requirements for establishing, implementing, maintaining, and continually improving a security management system (SMS) for supply chain security.** The 2022 edition (ISO 28000:2022) provides a risk-based framework using the PDCA cycle to identify threats, vulnerabilities, and interdependencies across supply chains, protecting people, assets, goods, infrastructure, and information. It emphasizes leadership commitment, risk treatment plans, operational controls, performance evaluation, and continual improvement through Clauses 4–10.

Who is legally or professionally required to comply with **ISO 28000**?

**ISO 28000 is voluntary and not legally mandatory, but often contractually required for supply chain participants.** It applies scalably to all organization sizes—from micro-enterprises to multinationals—in logistics, transportation, manufacturing, retail, pharmaceuticals, energy, ports, freight forwarders, and 3PL/4PL providers. Compliance arises via customs programs (e.g., C-TPAT equivalents), public-sector tenders, insurance demands, or partner requirements for demonstrable security credentials.

Does **ISO 28000** require an external audit or third-party certification?

**ISO 28000 supports but does not require external audits or third-party certification; conformity can be verified internally or externally.** Certification follows ISO 28003 requirements for bodies providing audit and certification, typically via accredited Certification Bodies (e.g., ANAB). Processes include Stage 1 (readiness) and Stage 2 (implementation) audits, with annual surveillance for three-year validity.

How often should an assessment for **ISO 28000** be performed?

**ISO 28000 requires risk assessments to be maintained ongoing, with internal audits at planned intervals per a risk-based program.** Refresh security risk assessments annually or upon major changes (e.g., new suppliers, routes). Conduct internal audits considering process importance and prior results; management reviews occur at planned intervals, typically annually.

What are the consequences of non-compliance with **ISO 28000**?

**Non-compliance with ISO 28000 exposes organizations to operational disruptions, financial losses, reputational damage, and contractual penalties.** Lacking a structured SMS increases risks of theft, sabotage, fraud, and supply chain outages, leading to higher insurance premiums, lost tenders, regulatory scrutiny, and litigation. Certification withdrawal requires corrective actions and re-audits.

An **ISO 28000** be mapped to other international frameworks?

**Yes, ISO 28000:2022 aligns with the ISO High Level Structure (HLS) for seamless mapping to compatible management systems.** Its PDCA cycle and clauses (4–10) integrate with standards sharing HLS, enabling unified risk registers, audits, and reviews while focusing on supply chain-specific security risks, threats, and resilience.

What is the first step to begin implementing **ISO 28000**?

**The first step is securing executive sponsorship and conducting a diagnostic gap analysis.** Appoint a Senior Responsible Owner, define scope (organizational boundaries, supply chains), map current processes against clauses, and produce a prioritized risk register and project charter within 0–6 weeks.

SOC 2 vs ISO 28000

Standards Comparison

SOC 2

Voluntary

2010

AICPA framework for service organization security controls

ISO 28000

Voluntary

2022

International standard for supply chain security management systems

Quick Verdict

SOC 2 provides data security attestation for SaaS providers via Trust Services Criteria audits, while ISO 28000 establishes supply chain security management systems. Tech firms adopt SOC 2 for enterprise trust; logistics adopt ISO 28000 for resilient operations.

Cybersecurity / Trust

SOC 2

Service Organization Control 2 (SOC 2)

Cost

€€€€

Complexity

High

Implementation Time

6-12 months

Key Features

AICPA attestation via Trust Services Criteria
Type 2 reports prove operating effectiveness
Mandatory Security with flexible optional criteria
Customizable scoping for service organizations
Third-party CPA audit for credibility

Supply Chain Security

ISO 28000

ISO 28000:2022 Security management systems — Requirements

Cost

€€€€

Complexity

High

Implementation Time

12-18 months

Key Features

Risk-based supply chain security management framework
PDCA cycle for continual improvement and resilience
Leadership commitment with policy and governance requirements
Supplier and third-party risk assessment integration
Alignment with ISO HLS for multi-standard compatibility

Detailed Analysis

A comprehensive look at the specific requirements, scope, and impact of each standard.

SOC 2 Details

What It Is

SOC 2 (Service Organization Control 2) is a voluntary attestation framework developed by the AICPA to evaluate controls relevant to security, availability, processing integrity, confidentiality, and privacy. It uses a risk-based, control-focused approach for service organizations handling customer data, with Type 1 assessing design at a point-in-time and Type 2 verifying operating effectiveness over 3-12 months.

Key Components

Five **Trust Services Criteria (TSC)Security (mandatory, CC1-CC9), plus optional Availability, Processing Integrity, Confidentiality, Privacy.
50-100+ controls mapped to criteria, with redundancy (2-3 per category).
Built on COSO principles; requires CPA audits for unqualified opinions.

Why Organizations Use It

Accelerates sales by reducing procurement friction and meeting enterprise demands.
Enhances risk reduction, operational maturity, and trust.
Provides competitive differentiation; overlaps with NIST, ISO 27001, GDPR.
Builds stakeholder confidence via independent attestation.

Implementation Overview

Phased approach: scoping, gap analysis, control deployment, readiness audit, Type 2 monitoring, CPA attestation. Targets SaaS/cloud providers of all sizes; annual recertification with automation tools like Vanta.

ISO 28000 Details

What It Is

ISO 28000:2022 is an international management system standard specifying requirements for establishing, implementing, maintaining, and improving a security management system (SMS) focused on supply chain security and resilience. It adopts a risk-based approach using the PDCA cycle, not prescriptive controls, to protect people, assets, and operations across supply chains.

Key Components

Clauses 4-10 cover context, leadership, planning, support, operation, performance evaluation, and improvement.
Emphasizes risk assessment, security policies, operational controls, supplier governance, and incident response.
Built on ISO High Level Structure (HLS) for integration with ISO 9001, 22301, 27001.
Optional third-party certification via accredited bodies per ISO 28003.

Why Organizations Use It

Mitigates theft, sabotage, disruptions; reduces insurance costs and incidents.
Meets contractual, regulatory drivers like C-TPAT equivalents.
Enhances trade facilitation, market access, stakeholder trust.
Provides competitive edge in logistics, manufacturing, pharmaceuticals.

Implementation Overview

Phased: scoping, gap analysis, risk assessment, deployment, audits (6-36 months).
Scalable for SMEs to multinationals; cross-industry.
Involves mapping, training, KPIs, continual improvement; certification optional but common.

Key Differences

Aspect	SOC 2	ISO 28000
Scope	Information security, availability, confidentiality, privacy for data handling	Supply chain security management system for physical/logistics risks
Industry	SaaS, cloud, tech service providers, global but US-centric	Logistics, manufacturing, retail, transportation, scalable globally
Nature	Voluntary AICPA attestation framework, market-driven	Voluntary ISO management system standard, certification optional
Testing	Type 1/2 audits by CPA firms, annual with operational testing	Internal audits, management reviews, third-party certification audits
Penalties	No legal penalties, loss of market access and deals	No legal penalties, certification loss and supply chain exclusion

Scope

SOC 2

Information security, availability, confidentiality, privacy for data handling

ISO 28000

Supply chain security management system for physical/logistics risks

Industry

SOC 2

SaaS, cloud, tech service providers, global but US-centric

ISO 28000

Logistics, manufacturing, retail, transportation, scalable globally

Nature

SOC 2

Voluntary AICPA attestation framework, market-driven

ISO 28000

Voluntary ISO management system standard, certification optional

Testing

SOC 2

Type 1/2 audits by CPA firms, annual with operational testing

ISO 28000

Internal audits, management reviews, third-party certification audits

Penalties

SOC 2

No legal penalties, loss of market access and deals

ISO 28000

No legal penalties, certification loss and supply chain exclusion

Frequently Asked Questions

Common questions about SOC 2 and ISO 28000

SOC 2 FAQ

ISO 28000 FAQ

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SOC 2

ISO 28000

Quick Verdict

SOC 2

Key Features

ISO 28000

Key Features

Detailed Analysis

SOC 2 Details

What It Is

Key Components

Why Organizations Use It

Implementation Overview

ISO 28000 Details

What It Is

Key Components

Why Organizations Use It

Implementation Overview

Key Differences

Scope

Industry

Nature

Testing

Penalties

Frequently Asked Questions

SOC 2 FAQ

What is the primary objective of SOC 2?

Who is legally or professionally required to comply with SOC 2?

Does SOC 2 require an external audit or third-party certification?

How often should an assessment for SOC 2 be performed?

What are the consequences of non-compliance with SOC 2?

An SOC 2 be mapped to other international frameworks?

What is the first step to begin implementing SOC 2?

ISO 28000 FAQ

What is the primary objective of ISO 28000?

Who is legally or professionally required to comply with ISO 28000?

Does ISO 28000 require an external audit or third-party certification?

How often should an assessment for ISO 28000 be performed?

What are the consequences of non-compliance with ISO 28000?

An ISO 28000 be mapped to other international frameworks?

What is the first step to begin implementing ISO 28000?

You Might also be Interested in These Articles...

From Reactive Gatekeeper to Proactive Strategist: How Compliance Software Reshapes the Compliance Professional's Day

NIST CSF 2.0 Implementation Tiers Roadmap: Step-by-Step Guide from Partial to Adaptive Cybersecurity Maturity

CMMC Level 3 Implementation Guide: Integrating NIST SP 800-172 Enhanced Controls for APT Defense

Run Maturity Assessments with GRADUM

Check out these other Gradum.io Standards Comparison Pages

HIPAA vs ENERGY STAR

PRINCE2 vs ISO 27701

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