Certified Lead SOC 2 Analyst Practice Questions - PECB Certified Lead SOC 2 Analyst Exam

What is the primary difference between a SOC 1 report and a SOC 2 report?

SOC 1 is for public distribution, whereas SOC 2 is restricted solely to internal board members SOC 1 evaluates controls relevant to Internal Control over Financial Reporting (ICFR), while SOC 2 evaluates controls relevant to Trust Services Criteria SOC 1 evaluates cloud infrastructure security, while SOC 2 focuses exclusively on physical datacenter access SOC 1 requires a minimum 12-month testing window, while SOC 2 covers a single point in time

Correct Answer:

SOC 1 evaluates controls relevant to Internal Control over Financial Reporting (ICFR), while SOC 2 evaluates controls relevant to Trust Services Criteria

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