CC2 Information and Communication

Back to the SOC 2 Guide

Security decisions depend on information people can trust and understand. An access review depends on a usable account list. An employee needs to know where to report a concern. A customer needs a reliable way to reach someone when a service behaves unexpectedly. These everyday connections help controls work across a business.

CC2 addresses communication and information within the SOC 2 common criteria. Its three criteria cover the information used in controls, communication inside the organization, and communication with outside parties. This overview explains how those pieces fit together.

Why CC2 matters

A useful way to understand CC2 is to follow one decision from its source to its audience. Suppose a contractor leaves. The person reviewing access needs a dependable record of the departure, the administrator needs clear instructions, and the responsible manager needs to know whether the work was completed. A gap anywhere along that path can leave access in place.

The same thinking applies to customer commitments. If a sales conversation creates an expectation that operations never receives, the company may struggle to deliver consistently. Clear ownership of information and communication helps teams spot those disconnects before they become customer problems.

The three parts of CC2

These summaries follow the AICPA’s 2017 Trust Services Criteria with revised 2022 points of focus. The short labels are editorial explanations, not official criterion titles.

  • CC2.1: Useful information for control decisions. This criterion concerns the quality and relevance of information supporting controls. For example, an access-review export that omits a connected application can give a reviewer an incomplete picture, even when the review itself is carefully performed.
  • CC2.2: Clear communication within the company. This criterion covers communicating control objectives and responsibilities internally. A practical example is explaining who can approve an exception and where an employee should raise a concern when the usual manager is unavailable or involved.
  • CC2.3: Communication with outside parties. This criterion addresses external communication about control-related matters. A company might explain customer responsibilities during onboarding and provide a working route for customers or suppliers to report concerns that require investigation.

See the AICPA Trust Services Criteria for the complete criteria and related points of focus.

What CC2 helps show an outside reader

A customer reviewing a SOC 2 report wants to understand how the company’s communication practices support dependable service. Useful questions include:

  • Can control owners explain where their information comes from? Source records and checks on a report’s coverage can help make that answer credible.
  • Can people find the instructions that apply to their work? Accessible guidance, onboarding records, and communications about changed responsibilities can provide useful context.
  • Do important concerns reach someone who can act? An example showing a reported issue, its routing, and its resolution is often informative.
  • Are customer-facing statements consistent with actual operations? Relevant contract language, service guidance, and communications can help connect expectations to delivery.

Read the report in context

A Type 1 report addresses the system description and suitability of control design as of a specified date. A Type 2 report also addresses operating effectiveness over a specified period and includes the auditor’s tests and results. That distinction matters when considering whether communication practices continued to operate over time.

Check the system and services covered, the opinion, and any relevant exceptions. A report for one service may not address another product you use. Supporting records are generally examined during the engagement; a report will not necessarily reproduce every message, policy acknowledgment, or source report.

The approach should fit the company

For a five-person company with two founders and three employees, a shared set of current instructions, a clearly assigned customer contact, and recorded decisions may provide a workable foundation. The founders can speak directly with everyone, but important responsibilities still need to remain clear when one founder is away.

At 100 people, information crosses more team boundaries. The company might assign owners for customer-facing guidance, make onboarding responsibilities explicit, and check whether operational reports cover all relevant teams and systems. A message that reaches engineering may also need to reach support and sales.

At 1,000 people, multiple products, regions, and management layers may call for more coordinated publishing and escalation processes. Different audiences may need different versions of the same underlying guidance, with someone responsible for keeping those versions consistent.

These are illustrations rather than staffing or tooling requirements. Data sensitivity, service commitments, outsourcing, and organizational complexity matter alongside headcount. A small team handling highly sensitive information may need more rigorous communication controls than its size initially suggests.

Explore each criterion

The individual articles will examine these topics in greater detail, with practical controls and supporting evidence. Links will be added as the articles are published.

Need help putting CC2 into practice

Discuss your SOC 2 objectives with Genius GRC and identify controls and supporting evidence that fit your information sources, internal responsibilities, and customer communication.