Performing SOC 2 Type II Audit Preparation Overview SOC 2 Type II audit preparation involves designing, implementing, and demonstrating the operational effectiveness of controls aligned to the AICPA Trust Services Criteria (TSC) over a defined audit period (typically 6-12 months). Unlike Type I which assesses control design at a point in time, Type II evaluates whether controls operated effectively throughout the entire examination period. Prerequisites - Understanding of AICPA Trust Services Criteria (2017, updated 2022) - Knowledge of internal control frameworks (COSO 2013) - Familiarity wi…