Governance & Compliance
SOC 2
Also: SOC 2 Type II
An audit report, from an independent CPA, on how a company controls security and related criteria.
In more detail
Based on the AICPA Trust Services Criteria, a Type II report covers a period of time and evidences that controls actually operated. Customers ask for it from vendors, and it requires proof such as access reviews and logs, which AI agent activity now has to be part of.