{"ok":true,"entity":{"id":"soc-2","name":"SOC 2","entityType":"concept","officialName":"SOC 2 (System and Organization Controls 2)","canonicalName":"SOC 2","displayName":"SOC 2","category":"サービス組織の内部統制に関する保証報告（AICPA）","shortDescription":"SOC 2（System and Organization Controls 2）は、米国公認会計士協会（AICPA）のSOCサービス群の一つで、サービス組織の統制をセキュリティ、可用性、処理の完全性、機密保持、プライバシーの観点で公認会計士が検証する保証報告。Trust Services Criteria（2017年）に基づき、2022年に着眼点（points of focus）が改訂され、2022年10月15日にAICPAがSOC 2ガイドを更新した。SOC 2の検証でセキュリティのみが必須とされる（2026年10月時点）。","primaryCluster":"grc-compliance","parentEntity":null,"verificationStatus":"draft","website":"https://www.aicpa-cima.com/resources/landing/system-and-organization-controls-soc-suite-of-services","updatedAt":"2026-10-20T13:35:00.335Z","secondaryClusters":[],"alias":["System and Organization Controls 2","SOC 2レポート"],"searchKeywords":["SOC 2","SOC2","System and Organization Controls","Trust Services Criteria","トラストサービス基準","AICPA","保証報告","SOC 2報告書","内部統制報告"]},"referenceIndex":["P-01-001","P-02-001","P-04-001","P-05-001","P-06-001"]}