Ilya Vasilenko
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SOC2, ISAE 3000, ISO 27001

SOC 2 Type I vs. SOC 2 Type II

Aspect SOC 2 Type I SOC 2 Type II
Timing and Duration Focuses on the design and implementation of controls as of a specific point in time. Focuses on the design, implementation, and operating effectiveness of controls over a specified period (usually 6-12 months).
Scope Both reports assess controls based on the AICPA's Trust Services Criteria (TSC), which include Security, Availability, Processing Integrity, Confidentiality, and Privacy.
Purpose Provides assurance about the suitability of the design and implementation of controls as of a specific date. Provides assurance about the suitability of the design and implementation of controls and their operating effectiveness over a period.

SOC 2 vs. ISAE 3000

Aspect SOC 2 ISAE 3000
Origin and Recognition Originates from the USA and is issued in accordance with the AICPA's standards. International standard issued by the IAASB and recognized globally.
Scope and Flexibility Specifically designed for service organizations and focuses on controls related to the Trust Services Criteria. Broader in scope and can be applied to various assurance engagements other than financial statement audits.
Report Structure Has a standardized structure based on the AICPA's guidelines. More flexible in its structure.
Audience Primarily intended for users that understand the service organization and its controls. Can be used for a wider audience since it can cover a variety of subject matters.

ISO 27001

Aspect Description
Origin and Recognition An international standard developed by ISO and recognized worldwide.
Scope Focuses on establishing, implementing, maintaining, and improving an ISMS within the organization's overall business risks.
Certification vs. Report Provides a certification to organizations that comply with its requirements.
Controls Has a set of 114 controls in 14 groups which organizations can implement based on their risk assessment.
Purpose Aims to ensure the confidentiality, integrity, and availability of information by applying a risk management process.
Audience Intended for a wide range of audiences due to its global recognition and focus on information security management.

Comparing SOC 2, ISAE 3000, and ISO 27001

Aspect SOC 2 ISAE 3000 ISO 27001
Purpose & Focus Focused on controls related to security, availability, processing integrity, confidentiality, and privacy of a system. Flexible in focus, can be applied to various assurance engagements. Focused on information security management and risk management.
Geographic Recognition Widely recognized in the USA and accepted in some other regions. Recognized internationally. Globally recognized and accepted.
Certification Provides a report, not a certification. Provides an assurance report. Provides a certification, indicating adherence to its standard.
Control Framework Based on the AICPA's Trust Services Criteria. Adaptable to various engagements, without a fixed set of controls. Includes a specific set of controls, but organizations have flexibility in implementation based on their risk assessment.
Audience Intended for knowledgeable stakeholders familiar with the organization and its controls. Flexible, depending on the engagement and subject matter. Broad, given its global recognition and focus on information security.


Data Protection Frameworks for GDPR Compliance

Which Data Protection Framework would you suggest to align controls with?

For organizations operating primarily in Europe and needing to comply with the General Data Protection Regulation (GDPR), there are several respected data protection frameworks that can be used to align controls. Here are some of the most commonly referenced:


For a company operating primarily in Europe and dealing directly with GDPR, it would be beneficial to align with a framework that has strong roots in European data protection principles.

ISO/IEC 27701:2019 would be an excellent choice, especially if the company already has or is considering an ISO/IEC 27001 ISMS. This standard is globally recognized, and by achieving compliance with it, the company would not only demonstrate GDPR alignment but also a broader commitment to privacy and information security.

However, the choice of framework should also consider the company's current data protection posture, resources, and strategic goals. It might be beneficial to conduct a gap analysis against a chosen framework to determine the best fit and path forward.


Ilya Vasilenko