SOC 2

SOC 2 (System and Organization Controls 2) is an auditing framework developed by the American Institute of Certified Public Accountants (AICPA) that defines criteria for managing customer data based on five Trust Services Criteria: Security, Availability, Processing Integrity, Confidentiality, and Privacy. Unlike ISO 27001, which is a certifiable standard, SOC 2 results in an attestation report issued by a licensed CPA firm. SOC 2 Type I evaluates the design of controls at a specific point in time, while SOC 2 Type II evaluates the operating effectiveness of those controls over a period of typically six to twelve months. The Security criterion (formerly the Common Criteria) is required for all SOC 2 reports.

Why It Matters

SOC 2 has become the de facto compliance requirement for SaaS companies operating in North America. Prospective enterprise customers routinely request SOC 2 Type II reports during vendor due diligence, and lacking one can disqualify a vendor from consideration. The Security Trust Services Criterion includes criteria related to logical and physical access controls, system operations, change management, and risk mitigation, all areas where penetration testing provides critical evidence. Criterion CC7.1 requires organizations to detect and monitor for vulnerabilities, and CC7.2 requires monitoring of system components for anomalies. Regular penetration testing demonstrates that these controls are not just designed but operationally effective.

For instance, a SaaS startup seeking its first SOC 2 Type II report needs to demonstrate that it regularly tests its application for security vulnerabilities and remediates findings within defined SLAs. Penetration test reports serve as primary evidence for multiple control points, and continuous testing provides the longitudinal evidence that Type II audits demand.

How Revaizor Handles This

Revaizor’s platform is purpose-built for the continuous evidence generation that SOC 2 Type II audits require. Rather than a single annual pentest report, Revaizor provides ongoing vulnerability assessment evidence that spans the entire audit period, directly satisfying the operational effectiveness requirement. The platform’s executive reporting maps findings to Trust Services Criteria, generates remediation tracking evidence, and provides trend analysis showing security posture improvement over time. Security teams can share Revaizor reports directly with auditors, eliminating the manual effort of compiling penetration testing evidence for SOC 2 engagements.