SOC 1 & SOC 2 Audits (Type I & Type II Attestation)
ScudoCyber Solutions provides independent SOC 1 and SOC 2 audit readiness and assurance support services to help organizations prepare for successful Type I and Type II attestation, which is formally issued by an independent licensed CPA firm. Our role is to assess control design and operating effectiveness, identify gaps, and support organizations throughout the SOC audit lifecycle.
Role Clarity – Attestation & Independence
- SOC 1 and SOC 2 attestation reports are issued exclusively by an independent CPA firm in accordance with AICPA standards.
- ScudoCyber Solutions does not issue SOC attestation reports.
- We act as an independent audit-readiness and assurance partner, supporting organizations and CPA firms with structured assessments, evidence validation, and remediation tracking.
This clear segregation ensures attestation integrity, independence, and regulatory acceptance.
Our SOC Audit Readiness Approach
Our SOC engagements follow a risk-based, evidence-driven methodology aligned with AICPA Trust Services Criteria, focusing on:
- Evaluation of control design and implementation
- Assessment of operating effectiveness over the audit period
- Mapping of controls to SOC 1 or SOC 2 criteria
- Sampling-based evidence review and validation
- Identification of control gaps and remediation requirements
- Ongoing coordination to support CPA-led attestation
SOC 1 Audit Readiness (Type I & Type II)
SOC 1 focuses on controls relevant to Internal Control over Financial Reporting (ICFR) for service organizations impacting customer financial statements.
Our SOC 1 readiness support includes:
- Governance and control environment assessment
- Logical and physical access controls
- Change management and system operations
- Data processing accuracy and completeness
- Complementary User Entity Controls (CUECs)
- Evidence preparation aligned with CPA expectations
SOC 2 Audit Readiness (Type I & Type II)
SOC 2 audits assess controls based on the Trust Services Criteria, commonly required by customers, regulators, and enterprise clients.
We support readiness across:
- Security (mandatory)
- Availability
- Processing Integrity
- Confidentiality
- Privacy
Our services ensure controls are properly designed, implemented, and operating effectively prior to CPA attestation.
Type I vs Type II – Scope Support
- Type I: Assessment of control design and implementation at a point in time
- Type II: Assessment of control design and operating effectiveness over a defined period
We assist organizations in determining readiness, audit scope, timelines, and evidence requirements for both report types.
Deliverables from ScudoCyber Solutions
- SOC readiness and gap assessment report
- Control-to-criteria mapping
- Risk-rated observations and remediation guidance
- Evidence tracking and validation support
- Management-ready documentation for CPA attestation
Who Should Opt for SOC Audits
- SaaS and cloud service providers
- Fintech and technology platforms
- Service organizations supporting regulated clients
- Enterprises responding to customer due diligence
- Organizations seeking market and investor assurance
Audit Independence Statement
ScudoCyber Solutions operates exclusively as an audit and assurance support organization. All SOC attestation reports are issued by independent licensed CPA firms, and consulting or implementation services are delivered through a separate legal entity to maintain independence.