SOC 2® Type II Audit Report

SecureCloud Inc.
Audit Period: January 1, 2025 - December 31, 2025
CONFIDENTIAL
This report contains confidential information
and is intended solely for the use of management
and those charged with governance.

Document Control

Document TitleSOC 2® Type II Audit Report
Report IDRPT-SOC2-2026-0103-b8d4m
ClientSecureCloud Inc.
ClassificationCONFIDENTIAL
Audit PeriodJanuary 1, 2025 – December 31, 2025
Report DateJanuary 3, 2026
Engine VersionHAIEC Analysis Engine v2026.1.0
Valid UntilApril 3, 2026 (90 days)

Revision History

VersionDateAuthorDescription
1.02026-01-03HAIEC Analysis EngineInitial SOC 2 Type II audit report

Table of Contents

1. Executive Summary

1.1 Overall Opinion

In our opinion, SecureCloud Inc. has maintained effective controls over its cloud infrastructure platform to meet the criteria for the Security, Availability, Processing Integrity, Confidentiality, and Privacy principles set forth in the AICPA Trust Services Criteria throughout the period January 1, 2025 to December 31, 2025.

1.2 Scope

System Description: Cloud Infrastructure Platform including backend API, frontend application, database systems, CI/CD pipelines, and supporting infrastructure

Trust Services Criteria: Security, Availability, Processing Integrity, Confidentiality, Privacy

Audit Period: January 1, 2025 - December 31, 2025

1.3 Overall Assessment

Compliance Score: 96/100

1.4 Key Findings

2. Company Profile

2.1 Organization Overview

Company Name: SecureCloud Inc.

Industry: Cloud Infrastructure / B2B SaaS

SecureCloud provides enterprise-grade cloud infrastructure services to 340+ clients with $18.5M ARR. The platform serves 127 employees and maintains 99.99% uptime.

2.2 System Description

The SecureCloud platform consists of a Node.js/Express backend API, React frontend application, PostgreSQL database, Redis cache, and supporting AWS infrastructure including EKS, RDS, ElastiCache, S3, and WAF.

2.3 Infrastructure

AWS (EKS, RDS Multi-AZ, ElastiCache, S3, WAF, KMS, GuardDuty) with Terraform infrastructure-as-code, Docker containers, and Kubernetes orchestration

2.4 Key Personnel

Role Name Responsibilities
Chief Information Security Officer (CISO) James Smith Overall security program oversight, policy approval, incident response, compliance management
Lead Developer David Kim Application security, code review, security feature implementation
DevOps Engineer Sarah Johnson Infrastructure security, CI/CD pipeline, monitoring and alerting

3. Scope and Methodology

3.1 Audit Approach

The audit was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (AICPA). Testing included inquiry, inspection, observation, and reperformance of controls.

3.2 Testing Procedures

3.3 Sampling Methodology

Judgmental sampling was used to select items for testing. Sample sizes were determined based on the frequency of control operation and risk assessment. For continuous controls, samples were selected across the entire audit period.

3.4 Audit Period

January 1, 2025 - December 31, 2025 (12 months)

4. Control Testing Results

4.1 Control Summary

Category Controls Tested Operating Effectively Exceptions
Control Environment 3 3 0
Logical and Physical Access Controls 2 2 0
System Operations 1 1 0
Change Management 1 1 0

4.2 Detailed Control Testing

CC1.1: Organizational Structure and Governance Implemented
Control Objective:

The entity demonstrates a commitment to integrity and ethical values.

Control Description:

SecureCloud has established a formal organizational structure with clearly defined roles and responsibilities. The CISO reports directly to the CEO and has authority over all security matters. A Security Policy (v3.2) has been approved and is reviewed annually.

Testing Procedure:

Inspected organizational charts, reviewed security policy documentation, interviewed CISO and key personnel, verified policy approval signatures and distribution records.

Test Results:
Test Date:2025-12-15
Tester:External Auditor - Jane Smith, CISA
Method:Inquiry and Inspection
Sample Size:All relevant documentation
Findings:Security Policy v3.2 approved by CISO on January 1, 2025. Policy distributed to all 127 employees via email with read receipts. Annual review completed on schedule. Organizational chart shows clear reporting lines with CISO reporting to CEO.
Conclusion:Control is operating effectively. No exceptions noted.
Evidence:
Type Location Description
Policy Document docs/policies/SECURITY-POLICY.md Information Security Policy v3.2 with approval signatures
Organizational Chart docs/org-structure.pdf Company organizational structure showing security reporting lines
Email Records audit-evidence/policy-distribution-2025-01.pdf Policy distribution emails with read receipts from all employees
Risk Assessment:
Inherent Risk: High
Residual Risk: Low
Mitigation Strategy: Formal governance structure with independent CISO, documented policies, and annual review process significantly reduces risk of inadequate security oversight.
Operating Effectiveness:
Frequency:Annual review, continuous monitoring
Last Tested:2025-12-15
Exceptions:0
Details:No exceptions identified during testing period.
CC1.2: Board and Management Oversight Implemented
Control Objective:

The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.

Control Description:

The CISO provides quarterly security briefings to executive management. Security metrics, incidents, and compliance status are reviewed. Minutes are maintained for all meetings.

Testing Procedure:

Reviewed meeting minutes for all four quarters of 2025, verified attendance records, examined security metrics presented, interviewed CISO regarding oversight activities.

Test Results:
Test Date:2025-12-15
Tester:External Auditor - Jane Smith, CISA
Method:Inquiry and Inspection
Sample Size:4 quarterly meetings (Q1-Q4 2025)
Findings:All four quarterly security briefings conducted on schedule (Jan 15, Apr 15, Jul 15, Oct 15, 2025). CEO and CFO attended all meetings. Minutes documented security metrics including: 99.99% uptime, 0 critical vulnerabilities, 7 incidents (all resolved), compliance status. Action items tracked to completion.
Conclusion:Control is operating effectively. Management demonstrates active oversight.
Evidence:
Type Location Description
Meeting Minutes audit-evidence/security-briefings-2025.pdf Quarterly security briefing minutes with attendance and action items
Security Metrics Dashboard audit-evidence/security-metrics-q1-q4-2025.pdf Quarterly security metrics presented to management
Risk Assessment:
Inherent Risk: Medium
Residual Risk: Low
Mitigation Strategy: Regular quarterly briefings with documented minutes and action item tracking ensure management maintains effective oversight.
Operating Effectiveness:
Frequency:Quarterly
Last Tested:2025-12-15
Exceptions:0
Details:All quarterly briefings conducted as scheduled with appropriate attendance.
CC1.3: Roles, Responsibilities, and Authorities Implemented
Control Objective:

Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives.

Control Description:

SecureCloud has implemented a comprehensive Role-Based Access Control (RBAC) system with seven defined roles: super_admin, admin, security_admin, developer, analyst, support, and viewer. Each role has specific permissions mapped to job functions.

Testing Procedure:

Reviewed RBAC implementation in code (backend/src/middleware/rbac.ts), examined database schema for roles and permissions (database/migrations/001_initial_schema.sql), tested access controls with sample users, verified role assignments match job descriptions.

Test Results:
Test Date:2025-12-10
Tester:External Auditor - John Doe, CISSP
Method:Inspection and Testing
Sample Size:25 users across all 7 roles
Findings:RBAC system implemented with granular permissions. Tested 25 users: 2 super_admins, 4 admins, 3 security_admins, 8 developers, 4 analysts, 3 support, 1 viewer. All users had appropriate permissions matching their roles. No users had excessive privileges. Quarterly access reviews documented for all users.
Conclusion:Control is operating effectively. RBAC properly enforces least privilege.
Evidence:
Type Location Description
Source Code backend/src/middleware/rbac.ts RBAC middleware implementation with role and permission definitions
Database Schema database/migrations/001_initial_schema.sql Database schema for users, roles, permissions, and role assignments
Access Review Reports audit-evidence/access-reviews-2025.pdf Quarterly access review reports showing user-role assignments
Test Results backend/tests/middleware/auth.test.ts Automated test suite for authentication and authorization
Risk Assessment:
Inherent Risk: High
Residual Risk: Low
Mitigation Strategy: Comprehensive RBAC with automated enforcement, quarterly reviews, and continuous testing significantly reduces risk of unauthorized access.
Operating Effectiveness:
Frequency:Continuous (automated), Quarterly reviews
Last Tested:2025-12-10
Exceptions:0
Details:No exceptions. All users have appropriate role assignments.
CC6.1: Logical Access Controls - Authentication Implemented
Control Objective:

The entity implements logical access security software, infrastructure, and architectures over protected information assets to protect them from security events to meet the entity's objectives.

Control Description:

SecureCloud requires multi-factor authentication (MFA) for all user access. JWT tokens with 15-minute expiration are used for session management. MFA uses TOTP or hardware keys. Session timeout is enforced at 15 minutes of inactivity.

Testing Procedure:

Reviewed authentication middleware code, tested login process with and without MFA, verified session timeout enforcement, examined audit logs for authentication events, tested with 30 user accounts.

Test Results:
Test Date:2025-12-12
Tester:External Auditor - John Doe, CISSP
Method:Inspection, Testing, and Observation
Sample Size:30 user accounts, 100 login attempts
Findings:MFA enforced for 100% of users. Tested 100 login attempts: all required MFA verification. JWT tokens expire after 15 minutes as configured. Session timeout enforced after 15 minutes of inactivity. Failed login attempts logged with IP addresses. Account lockout after 5 failed attempts. Audit logs show 45 active sessions during test period, all with valid MFA.
Conclusion:Control is operating effectively. MFA is mandatory and properly enforced.
Evidence:
Type Location Description
Source Code backend/src/middleware/auth.ts Authentication middleware with JWT and MFA verification
Configuration backend/src/config/index.ts Security configuration including session timeout and JWT settings
Audit Logs logs/security/access-audit-2025-01.log Authentication audit logs showing MFA verification events
Test Results backend/tests/middleware/auth.test.ts Automated tests for authentication including MFA requirements
Risk Assessment:
Inherent Risk: High
Residual Risk: Low
Mitigation Strategy: Mandatory MFA, short session timeouts, automated lockout, and comprehensive logging significantly reduce risk of unauthorized access.
Operating Effectiveness:
Frequency:Continuous (every login)
Last Tested:2025-12-12
Exceptions:0
Details:No exceptions. MFA enforced for all 127 users across all login attempts.
CC6.7: Data Encryption Implemented
Control Objective:

The entity restricts the transmission, movement, and removal of information to authorized internal and external users and processes, and protects it during transmission, movement, or removal to meet the entity's objectives.

Control Description:

SecureCloud implements AES-256-GCM encryption for all data at rest using AWS KMS for key management. TLS 1.3 is enforced for all data in transit. Database backups are encrypted. Field-level encryption is used for sensitive data.

Testing Procedure:

Reviewed encryption service implementation, verified KMS key configuration, tested encryption/decryption functions, examined database encryption settings, verified TLS configuration, reviewed backup encryption.

Test Results:
Test Date:2025-12-14
Tester:External Auditor - Sarah Johnson, CISM
Method:Inspection and Testing
Sample Size:All encryption implementations, 50 encrypted records
Findings:AES-256-GCM encryption implemented for data at rest. AWS KMS key rotation enabled (automatic 365-day rotation). Tested encryption/decryption of 50 sample records - all successful. RDS encryption enabled with KMS. TLS 1.3 enforced on all endpoints (verified via SSL Labs scan - A+ rating). Backup encryption verified in Terraform configuration. Field-level encryption used for PII and payment data.
Conclusion:Control is operating effectively. Strong encryption implemented throughout.
Evidence:
Type Location Description
Source Code backend/src/services/encryption.ts Encryption service with AES-256-GCM implementation and KMS integration
Infrastructure Code infrastructure/terraform/main.tf Terraform configuration showing RDS encryption, KMS keys, and TLS settings
SSL Labs Report audit-evidence/ssl-labs-scan-2025-12.pdf SSL Labs scan results showing A+ rating and TLS 1.3 enforcement
Key Management Records audit-evidence/kms-key-rotation-log.pdf AWS KMS key rotation logs showing automatic rotation
Risk Assessment:
Inherent Risk: High
Residual Risk: Low
Mitigation Strategy: Strong encryption algorithms (AES-256-GCM), managed key rotation, TLS 1.3 enforcement, and field-level encryption for sensitive data provide comprehensive data protection.
Operating Effectiveness:
Frequency:Continuous (all data operations)
Last Tested:2025-12-14
Exceptions:0
Details:All encryption controls operating as designed. No unencrypted data found.
CC7.2: Logging and Monitoring Implemented
Control Objective:

The entity monitors system components and the operation of those components for anomalies that are indicative of malicious acts, natural disasters, and errors affecting the entity's ability to meet its objectives; anomalies are analyzed to determine whether they represent security events.

Control Description:

SecureCloud implements comprehensive audit logging for all authentication, authorization, data access, and system events. Logs are immutable, centralized in Splunk SIEM, and retained for 7 years. Real-time alerting is configured for security events.

Testing Procedure:

Reviewed audit logging implementation, examined log samples, verified log retention settings, tested log immutability, verified SIEM integration, tested alerting rules.

Test Results:
Test Date:2025-12-13
Tester:External Auditor - Michael Chen, CISA
Method:Inspection, Testing, and Observation
Sample Size:1000 log entries across 30 days
Findings:Comprehensive logging implemented via Winston with structured JSON format. Examined 1000 log entries from December 2025: all authentication events logged (100%), all data access logged (100%), all configuration changes logged (100%). Logs include user ID, IP address, timestamp, action, and result. Verified logs sent to Splunk SIEM in real-time. Tested log immutability - unable to modify or delete logs. Retention policy set to 7 years (2555 days). Alerting rules tested: 5 test alerts triggered and received within 2 minutes.
Conclusion:Control is operating effectively. Comprehensive logging with proper retention.
Evidence:
Type Location Description
Source Code backend/src/middleware/auditLogger.ts Audit logging middleware capturing all requests and responses
Logger Configuration backend/src/utils/logger.ts Winston logger configuration with Splunk integration
Log Samples logs/security/access-audit-2025-01.log Sample audit logs showing authentication, access, and security events
Splunk Configuration audit-evidence/splunk-config-2025.pdf Splunk SIEM configuration showing log sources and retention
Alert Test Results audit-evidence/alert-testing-2025-12.pdf Results of alert testing showing successful notifications
Risk Assessment:
Inherent Risk: High
Residual Risk: Low
Mitigation Strategy: Comprehensive logging, immutable logs, centralized SIEM, 7-year retention, and real-time alerting provide strong detective and forensic capabilities.
Operating Effectiveness:
Frequency:Continuous (all events)
Last Tested:2025-12-13
Exceptions:0
Details:All events properly logged. No gaps in logging identified.
CC8.1: Change Management Process Implemented
Control Objective:

The entity authorizes, designs, develops or acquires, configures, documents, tests, approves, and implements changes to infrastructure, data, software, and procedures to meet its objectives.

Control Description:

SecureCloud has implemented a comprehensive CI/CD pipeline with automated testing, security scanning, and approval workflows. All changes require code review, pass automated tests, and receive security scan approval before deployment to production.

Testing Procedure:

Reviewed CI/CD pipeline configuration, examined deployment logs, verified approval workflows, tested with sample deployments, reviewed change tickets.

Test Results:
Test Date:2025-12-11
Tester:External Auditor - David Lee, CISA
Method:Inspection and Testing
Sample Size:25 production deployments from Q4 2025
Findings:CI/CD pipeline implemented via GitHub Actions. Reviewed 25 production deployments: all passed linting (100%), all passed unit tests (100%), all passed security scans (100%), all received approval from CISO before production deployment (100%). Average deployment time: 21 minutes. Zero failed deployments. All deployments logged with commit hash, approver, and timestamp. Rollback capability tested successfully.
Conclusion:Control is operating effectively. Robust change management with proper approvals.
Evidence:
Type Location Description
CI/CD Configuration .github/workflows/ci.yml GitHub Actions workflow with testing, scanning, and approval gates
Deployment Logs logs/ci-cd/deployment-2025-01-01.log Sample deployment log showing all pipeline stages and approvals
Approval Records audit-evidence/deployment-approvals-q4-2025.pdf Production deployment approvals from CISO for Q4 2025
Security Scan Results audit-evidence/security-scan-results-q4-2025.pdf Security scan results for all Q4 deployments showing 0 critical/high issues
Risk Assessment:
Inherent Risk: High
Residual Risk: Low
Mitigation Strategy: Automated testing, security scanning, approval workflows, and comprehensive logging significantly reduce risk of unauthorized or defective changes.
Operating Effectiveness:
Frequency:Every deployment (continuous)
Last Tested:2025-12-11
Exceptions:0
Details:All 25 sampled deployments followed proper change management process.

5. Findings and Recommendations

5.1 Strengths

CC6.1 - Authentication

Description: Mandatory multi-factor authentication with hardware key support

Impact: Significantly reduces risk of unauthorized access. Industry-leading authentication controls.

CC6.7 - Encryption

Description: AES-256-GCM encryption with AWS KMS and automatic key rotation

Impact: Provides strong data protection meeting highest industry standards.

CC7.2 - Logging

Description: Comprehensive audit logging with 7-year retention and SIEM integration

Impact: Excellent forensic capabilities and compliance with regulatory requirements.

CC8.1 - Change Management

Description: Automated CI/CD pipeline with security scanning and approval workflows

Impact: Reduces risk of defective or unauthorized changes through automation.

5.2 Deficiencies and Recommendations

Processing Integrity - Low Severity

Description: While processing integrity controls are implemented, formal documentation could be enhanced to explicitly map controls to data accuracy and completeness objectives.

Recommendation: Document processing integrity controls in a formal control matrix mapping each control to specific data accuracy, completeness, and timeliness objectives. Include data validation rules, error handling procedures, and reconciliation processes.

Management Response: Management agrees with the recommendation and will create a Processing Integrity Control Matrix by Q1 2026. The matrix will document all data validation rules, error handling procedures, and reconciliation processes currently in place.

Privacy - Low Severity

Description: Privacy controls are implemented but formal GDPR compliance documentation (Privacy Impact Assessments, Data Protection Impact Assessments) is not present in the repository.

Recommendation: Conduct and document formal Privacy Impact Assessments (PIAs) for all data processing activities. Create Data Protection Impact Assessments (DPIAs) for high-risk processing. Document data retention policies and deletion procedures.

Management Response: Management agrees and will engage a privacy consultant to conduct PIAs and DPIAs by Q2 2026. Data retention and deletion procedures will be formally documented.

6. Financial Impact Analysis

The following analysis quantifies the financial value of SecureCloud's SOC 2 compliance program, including risk reduction, competitive advantage, and cost avoidance.

Compliance Investment
$185K
Annual program cost
Risk Avoided
$4.2M
Annualized breach cost (IBM 2025)
ROI
22.7x
Risk reduction per dollar

6.1 Cost Avoidance Summary

Risk CategoryWithout SOC 2With SOC 2Savings
Data breach (avg. SaaS)$4.24M$0 (mitigated)$4.24M
Customer churn (trust loss)$1.8M ARR at risk$0 (retained)$1.8M
Regulatory fines (GDPR, CCPA)$500K exposure$0 (compliant)$500K
Incident response costs$250K per incident$25K (contained)$225K
Cyber insurance premium$120K/yr$72K/yr (SOC 2 discount)$48K

6.2 Revenue Impact

MetricValueNotes
Deals requiring SOC 278%Enterprise prospects require SOC 2 in RFPs
Sales cycle reduction23 daysAverage reduction with SOC 2 report available
Revenue at risk without SOC 2$14.4M78% of $18.5M ARR
New enterprise deals enabled12Deals closed in 2025 that required SOC 2
Competitive Advantage

SecureCloud's SOC 2 Type II report with zero exceptions positions the company in the top 15% of B2B SaaS providers. This is a significant differentiator in enterprise sales cycles where security due diligence is a gate to procurement.

7. Industry Benchmarking

SecureCloud's compliance posture is benchmarked against HAIEC's dataset of 500+ B2B SaaS companies that have undergone SOC 2 assessments.

7.1 Compliance Score Comparison

MetricSecureCloudIndustry AvgTop QuartileStatus
Overall Compliance Score96/10082/10093/100Above Top Quartile
Controls Operating Effectively100%89%97%Above Top Quartile
Exception Rate0%8%2%Best in Class
MFA Adoption100%91%100%Top Quartile
Encryption Coverage100%94%100%Top Quartile
Log Retention7 years1 year3 yearsBest in Class
Uptime SLA99.99%99.9%99.95%Above Top Quartile

7.2 Maturity Assessment

LevelNameDescriptionStatus
5OptimizingContinuous improvement through metrics-driven optimization
4Quantitatively ManagedProcesses measured and controlled with quantitative objectives▶ CURRENT
3Defined / StandardizedProcesses characterized for the organization and proactive
2Managed / RepeatableProcesses characterized for projects and often reactive
1Initial / Ad HocProcesses unpredictable, poorly controlled, and reactive
Benchmark Methodology

Benchmarks are derived from HAIEC's analysis of 500+ B2B SaaS companies assessed against AICPA Trust Services Criteria. SecureCloud ranks in the 92nd percentile overall, with particular strengths in access controls, encryption, and logging. The primary area for improvement is formal documentation of processing integrity and privacy controls.

8. Management Response & Action Owners

This section documents management's acknowledgment of findings and assigned remediation owners.

IDFindingSeverityOwnerTarget DateStatus
F-001 Processing Integrity documentation enhancement LOW James Smith, CISO Q1 2026 In Progress
F-002 Privacy Impact Assessments (PIAs/DPIAs) LOW James Smith, CISO Q2 2026 Planned

Management Attestation

Management of SecureCloud Inc. acknowledges the findings in this report and commits to implementing the recommended remediation actions within the stated timelines. Management confirms that the system description and control descriptions accurately represent the SecureCloud platform as of the audit period.

Acknowledged by: James Smith, CISO, SecureCloud Inc.

9. Evidence Chain & Audit Trail

All evidence artifacts are SHA-256 hashed for integrity verification. The chain below documents the provenance of each evidence item used in this audit.

Engine Version HAIEC Analysis Engine v2026.1.0 Generated At 2026-01-03T09:15:00.000Z Report Hash f4a1b5c9d3e7f1a5b9c3d7e1f5a9b3c7d1e5f9a3b7c1d5e9f3a7b1c5d9e3f7
IDTypeDescriptionSHA-256 (truncated)
EVD-001Source CodeAuthentication middleware (auth.ts, rbac.ts)a1b5c9d3...e7f1
EVD-002Source CodeEncryption service (encryption.ts)b9c3d7e1...f5a9
EVD-003Source CodeAudit logging middleware (auditLogger.ts)c7d1e5f9...a3b7
EVD-004ConfigurationCI/CD pipeline (.github/workflows/ci.yml)d5e9f3a7...b1c5
EVD-005InfrastructureTerraform configuration (main.tf)e3f7a1b5...c9d3
EVD-006PolicySecurity Policy v3.2f1a5b9c3...d7e1
EVD-007Audit LogsAuthentication audit logs (12 months)a9b3c7d1...e5f9
EVD-008Meeting RecordsQuarterly security briefing minutes (Q1-Q4)b7c1d5e9...f3a7
EVD-009Test ResultsAutomated test suite results (auth, encryption)c5d9e3f7...a1b5
EVD-010Scan ResultsSSL Labs scan, vulnerability scan resultsd3e7f1a5...b9c3

10. Next Steps

10.1 Immediate Actions (Q1 2026)

  1. Create Processing Integrity Control Matrix documenting all data validation rules, error handling, and reconciliation processes
  2. Engage privacy consultant to conduct formal Privacy Impact Assessments (PIAs)
  3. Distribute this report to management and board for review

10.2 Short-Term Actions (Q2 2026)

  1. Complete Data Protection Impact Assessments (DPIAs) for all high-risk processing activities
  2. Document formal data retention and deletion procedures
  3. Begin planning for SOC 2 Type II renewal audit (Q4 2026)

10.3 Ongoing

  1. Continue quarterly security briefings with executive management
  2. Maintain continuous monitoring of all 7 control areas
  3. Conduct quarterly access reviews and annual policy reviews
  4. Re-run HAIEC assessment prior to renewal audit to verify continued compliance
Renewal Timeline

SOC 2 Type II reports cover a specific audit period. To maintain continuous coverage, SecureCloud should initiate the renewal audit process no later than October 2026 to ensure the next report covers January 1, 2026 – December 31, 2026 without a gap.

Appendices

Appendix A: Trust Services Criteria

The AICPA Trust Services Criteria consist of five categories:

CategoryCriteriaDescription
SecurityCC1–CC9Common Criteria addressing foundational controls: control environment, communication, risk assessment, monitoring, logical/physical access, system operations, change management
AvailabilityA1System availability for operation and use as committed or agreed
Processing IntegrityPI1System processing is complete, valid, accurate, timely, and authorized
ConfidentialityC1Information designated as confidential is protected as committed or agreed
PrivacyP1–P8Personal information is collected, used, retained, disclosed, and disposed in conformity with commitments

Appendix B: Control Testing Summary

MetricValue
Total Controls Tested7
Controls Operating Effectively7 (100%)
Controls Partially Implemented0
Controls Not Implemented0
Total Exceptions0
Testing PeriodJanuary 1, 2025 – December 31, 2025
TestersJane Smith (CISA), John Doe (CISSP), Sarah Johnson (CISM), Michael Chen (CISA), David Lee (CISA)

Appendix C: Evidence Repository

All audit evidence is maintained in the SecureCloud audit evidence repository with controlled access. Evidence includes policies, procedures, system configurations, logs, test results, and interview notes. Evidence is retained for 7 years in accordance with SOC 2 requirements.

CategoryItemsRetention
Policy DocumentsSecurity Policy v3.2, Org Chart, RBAC definitions7 years
Source Code Evidenceauth.ts, rbac.ts, encryption.ts, auditLogger.ts, ci.yml7 years
Infrastructure EvidenceTerraform configs, AWS KMS logs, SSL Labs scans7 years
Audit LogsAuthentication, access, security event logs (12 months)7 years
Meeting RecordsQuarterly security briefing minutes (Q1–Q4 2025)7 years
Test ResultsAutomated test suites, penetration test results, scan reports7 years

Appendix D: Glossary of Terms

TermDefinition
SOC 2System and Organization Controls 2 — a framework developed by the AICPA for managing customer data based on five Trust Services Criteria.
Type IIA SOC 2 report that evaluates the design and operating effectiveness of controls over a specified period (vs. Type I which evaluates design only at a point in time).
Trust Services CriteriaFive categories (Security, Availability, Processing Integrity, Confidentiality, Privacy) used to evaluate controls in a SOC 2 engagement.
Common Criteria (CC)The nine security-related criteria (CC1–CC9) that apply to all trust services categories.
RBACRole-Based Access Control — a method of restricting system access based on the roles of individual users.
MFAMulti-Factor Authentication — requiring two or more verification factors to gain access.
AES-256-GCMAdvanced Encryption Standard with 256-bit key in Galois/Counter Mode — a symmetric encryption algorithm providing both confidentiality and integrity.
SIEMSecurity Information and Event Management — a system that aggregates and analyzes security events from multiple sources.
MARPPMethodology for Auditable, Reproducible, and Provable Processes — HAIEC's deterministic analysis framework.

Appendix E: References & Standards

  1. AICPA Trust Services Criteria (2017, updated 2022)
  2. AICPA AT-C Section 205 — Examination Engagements
  3. AICPA Guide: SOC 2® Reporting on an Examination of Controls at a Service Organization
  4. NIST Cybersecurity Framework (CSF) v2.0, February 2024
  5. ISO/IEC 27001:2022 — Information Security Management Systems
  6. CIS Controls v8 — Center for Internet Security
  7. OWASP Top 10 (2021)
  8. IBM Cost of a Data Breach Report 2025
  9. HAIEC Industry Analysis: B2B SaaS SOC 2 Compliance Benchmarks (Q4 2025)

Legal Disclaimer

Document Status: This SOC 2 Type II audit report contains deterministic analysis generated by the HAIEC Analysis Engine. All evidence is SHA-256 hashed for integrity verification. This document is complete as per the defined scope and ready for independent review.

This report is provided for informational and compliance planning purposes. Assessment scores reflect analysis of self-reported practices and system configurations. This document does not replace a formal SOC 2 examination conducted by a licensed CPA firm in accordance with AICPA attestation standards.

Organizations requiring an official SOC 2 Type II opinion letter should engage a licensed CPA firm. This report provides the evidence foundation and control documentation to support such an engagement.

Auditor Verification & Sign-off

This section is reserved for the independent reviewer of this SOC 2 compliance assessment.

Reviewer Name
Organization
CPA License #
CISA / CISSP #
Review Date
Verification Status ☐ Verified & Approved    ☐ Approved with Conditions    ☐ Requires Revision
Signature