Which of the following is NOT one of five principles of SOC Type 2 audits?
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A. B. C. D.C.
The SOC Type 2 audits include five principles: security, privacy, processing integrity, availability, and confidentiality.
SOC Type 2 audits are a type of audit that evaluates the effectiveness of a service organization's controls over a period of time. These audits are conducted by independent auditors and are used to provide assurance to customers and stakeholders that the service organization is maintaining adequate control over its systems and processes.
The five principles of SOC Type 2 audits are:
Security: This principle relates to the controls in place to protect the system against unauthorized access, both physical and logical.
Availability: This principle relates to the controls in place to ensure that the system is available for use as needed by the organization and its customers.
Processing integrity: This principle relates to the controls in place to ensure that the system processes data accurately, completely, and in a timely manner.
Confidentiality: This principle relates to the controls in place to protect confidential information from unauthorized access.
Privacy: This principle relates to the controls in place to protect personal information from unauthorized access, use, or disclosure.
Based on the above principles, the answer to the question is option C - Financial. Financial is not one of the five principles of SOC Type 2 audits. However, financial controls may still be evaluated as part of a SOC Type 2 audit, but they are not considered a distinct principle like the others listed above.