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Type II Audits (SOC 1, SOC 2, and ISAE 3402)
A Type II report includes the information contained in a Type I report, as well as an opinion expressed by SC&H on whether the service organization’s controls were operating effectively over a specific time period – typically six to twelve months. In a Type II audit, SC&H performs testing of the service organization’s controls in order to determine whether the operational effectiveness of the controls provides reasonable assurance that the control objectives were achieved during the time period specified. An unqualified Type II Report is required by clients to meet their compliance needs (e.g., Sarbanes-Oxley, GLBA, and HIPAA).
Read more information on our SOC 2 Type I and Type II audits and ISAE 3402 reporting.
For more information about our Business Risk Services practice, contact us.
