GlobalDeveloped by the American Institute of CPAs (AICPA) originally in 2010, continually updated.

Service Organization Control 2

An auditing procedure that ensures your service providers securely manage your data to protect the interests of your organization and the privacy of its clients. It is based on the AICPA's Trust Services Criteria.

Last Indexed via EchelonGraph Automations: March 4, 2026

Global Scope & Applicability

Technology and cloud computing organizations storing customer data in the cloud.

Core Principles & Obligations

  • 1

    Security

  • 2

    Availability

  • 3

    Processing Integrity

  • 4

    Confidentiality

  • 5

    Privacy

Technical Implementation Examples

  • Automated detection of unencrypted AWS S3 buckets violating Service Organization Control 2 policies.

  • Real-time interception of unauthorized IAM role escalation attempts.

  • Continuous audit logging and Zero-Knowledge Proof attestation of compliant clusters.

Non-Compliance Penalties

Financial Fines

Loss of contracts, reputational damage, and loss of business rather than explicit government fines.

Legal Liability

Breach of contract claims from enterprise clients if SLA commitments are not maintained.

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Service Organization Control 2 Compliance Matrix & Requirements | EchelonGraph