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AICPA SOC for Cybersecurity — Cybersecurity Risk Management Examination

AICPA framework for examining an organisation cybersecurity risk management programme, covering description criteria and control criteria. Applies to organisations seeking independent cybersecurity assurance.

Rules extracted

Obligations decomposed

2.7x

Avg obligations per rule

🇺🇸 United States

Jurisdiction

What AuditDSS covers

Source

Regulation

Extracted

Rules

Decomposed

Obligations

2.7x

Decomposition ratio

Each rule is decomposed into an average of 2.7 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 32 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in SOC for Cybersecurity is scored across independent risk dimensions:

Obligation Weight

How critical within the regulatory framework

Violation Likelihood

How often breached in practice

Enforcement Evidence

Regulator enforcement history and penalties

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title: AICPA SOC for Cybersecurity — Cybersecurity Risk Management Examination
Regulatory body: American Institute of Certified Public Accountants
Jurisdiction: 🇺🇸 United States
Document type: standard
Effective date: April 1, 2017
Industry: Medical Devices & Diagnostics

Who this applies to

all entitiesenterprisescybersecurity teamsCPA firmsboard of directorssenior managementinvestorsbusiness partners

Key requirements

Description Criteria for management cybersecurity program description
Nature of business and operations (DC-1)
Sensitive information at risk (DC-2)
Cybersecurity risk management objectives (DC-3)
Inherent cybersecurity risk factors (DC-4)
Cybersecurity risk governance structure (DC-5)
Risk assessment process (DC-6)
Communications and information quality (DC-7)
Monitoring of cybersecurity program (DC-8)
Trust Services Criteria application for cybersecurity controls
CPA examination and general-use reporting

Frequently asked questions about SOC for Cybersecurity

What is SOC for Cybersecurity?

Who does SOC for Cybersecurity apply to?

SOC for Cybersecurity applies to all entities, enterprises, cybersecurity teams, CPA firms, board of directors, senior management, investors, business partners.

How many obligations does SOC for Cybersecurity contain?

AuditDSS has decomposed SOC for Cybersecurity into 32 atomic obligations from 12 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of SOC for Cybersecurity?

The key requirements include: Description Criteria for management cybersecurity program description, Nature of business and operations (DC-1), Sensitive information at risk (DC-2), Cybersecurity risk management objectives (DC-3), Inherent cybersecurity risk factors (DC-4), Cybersecurity risk governance structure (DC-5), Risk assessment process (DC-6), Communications and information quality (DC-7), Monitoring of cybersecurity program (DC-8), Trust Services Criteria application for cybersecurity controls, CPA examination and general-use reporting.

How can I assess my SOC for Cybersecurity compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 32 SOC for Cybersecurity obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces SOC for Cybersecurity?

SOC for Cybersecurity is enforced in United States by American Institute of Certified Public Accountants.

When did SOC for Cybersecurity come into effect?

SOC for Cybersecurity became effective on April 1, 2017.

What industry does SOC for Cybersecurity apply to?

SOC for Cybersecurity is primarily relevant to the Medical Devices & Diagnostics industry. AuditDSS covers 64 regulations in this industry sector.

Build a SOC for Cybersecurity compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for SOC for Cybersecurity — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering SOC for Cybersecurity requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine SOC for Cybersecurity with other regulations into a single unified compliance pack for your business.

Build SOC for Cybersecurity compliance pack

Already have a policy? Assess it against SOC for Cybersecurity

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

AI maps against 32 obligations

Your document is scored against every obligation in SOC for Cybersecurity. Each claim is mapped to the obligation tree and evaluated for coverage.

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.