SOC 2
AICPA framework for service organizations' security controls
PDPA
Southeast Asia's regulations for personal data protection
Quick Verdict
SOC 2 provides voluntary trust services audits for service organizations globally, proving control effectiveness. PDPA mandates personal data protection for Singapore entities with strict fines. Companies adopt SOC 2 for enterprise sales acceleration; PDPA for legal compliance.
SOC 2
System and Organization Controls 2
Key Features
- Five Trust Services Criteria with mandatory Security
- Type 2 audits prove operating effectiveness over time
- Flexible scoping for service organizations' data handling
- AICPA CPA-attested reports for enterprise trust
- Overlaps 80% with ISO 27001 and GDPR controls
PDPA
Personal Data Protection Act 2012
Key Features
- Mandatory Data Protection Officer appointment
- Consent with structured exceptions and withdrawal
- 72-hour data breach notification regime
- Cross-border transfer limitation obligation
- Accountability and reasonable security safeguards
Detailed Analysis
A comprehensive look at the specific requirements, scope, and impact of each standard.
SOC 2 Details
What It Is
SOC 2 (System and Organization Controls 2) is a voluntary audit framework developed by the AICPA to evaluate service organizations' controls over customer data. It uses Trust Services Criteria (TSC)—a principles-based, risk-focused approach emphasizing Security (mandatory) plus optional Availability, Processing Integrity, Confidentiality, and Privacy.
Key Components
- Five TSC domains with Common Criteria (CC1-CC9) as Security foundation (50-100 controls total).
- Built on COSO principles; Type 1 (design) or Type 2 (operating effectiveness over 3-12 months).
- CPA-attested reports include system description, tests, and opinions.
Why Organizations Use It
- Accelerates enterprise sales, shortens due diligence by 80-90%.
- Mitigates breach risks, builds stakeholder trust via independent assurance.
- Market-driven for SaaS/cloud; overlaps with ISO 27001, GDPR, HIPAA for multi-compliance.
- ROI via higher ACVs, reduced CAC.
Implementation Overview
- Phased: scoping/gap analysis (4-8 weeks), deployment/monitoring (3-6 months), audit.
- Targets SaaS/fintech service orgs; automation (Vanta) cuts effort 70%.
- Annual Type 2 recertification with bridge letters.
PDPA Details
What It Is
PDPA (Personal Data Protection Act), primarily Singapore's 2012 statute (with variants in Thailand, Taiwan, Malaysia), is a principles-based regulation governing collection, use, disclosure, and protection of personal data by organizations. Its scope covers private sector entities handling identifiable data, balancing individual privacy with business needs via consent, exceptions, and accountability.
Key Components
- Nine core obligations: consent/notification, purpose limitation, access/correction, accuracy, protection, retention, transfer limitation, accountability, breach notification.
- Built on reasonable purposes and proportionality; mandates Data Protection Officer (DPO).
- Compliance via self-assessment, no formal certification but PDPC enforcement with fines up to SGD 1M.
Why Organizations Use It
- Legal compliance in Singapore/region to avoid fines, enforcement.
- Enhances risk management, trust, market access.
- Drives efficiency through data governance, innovation enablement.
Implementation Overview
- Phased: gap analysis, data mapping, policies, controls, training.
- Applies to all sizes handling local data; risk-based for multinationals.
Key Differences
| Aspect | SOC 2 | PDPA |
|---|---|---|
| Scope | Security, availability, confidentiality, privacy controls | Personal data collection, use, disclosure, protection |
| Industry | Service orgs (SaaS, cloud) globally, all sizes | All orgs handling personal data in SE Asia jurisdictions |
| Nature | Voluntary AICPA audit framework | Mandatory national privacy legislation |
| Testing | Type 2 audits by CPA over 3-12 months annually | Internal assessments, DPO oversight, regulator investigations |
| Penalties | Loss of certification, market exclusion | Fines up to SGD1M or 10% revenue, criminal liability |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about SOC 2 and PDPA
SOC 2 FAQ
PDPA FAQ
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