SOC 1 or SOC 2 Scope Questionnaire
Table of Contents
ToggleThis questionnaire is designed for Lazarus Alliance, an AICPA-accredited Assessment Organization, to document and validate the in-scope boundary prior to conducting a full assessment. It aligns with AICPA requirements for defining the authorization boundary, data flows, external dependencies, and other key scoping elements.
Thank you for beginning the scoping process for your upcoming SOC 1 (SSAE 18 / AT-C Section 320) or SOC 2 examination.
This Scope Questionnaire is the first key step in defining the boundaries of your SOC report. Your responses will help us to:
- Clearly understand the services you deliver to user entities and customers
- Identify the in-scope systems, applications, infrastructure, people, and processes
- Determine the relevant control objectives (for SOC 1 – internal control over financial reporting) or Trust Services Criteria (for SOC 2 – Security, and optionally Availability, Processing Integrity, Confidentiality, and/or Privacy)
- Confirm any subservice organizations (carve-out or inclusive presentation) and their role in your control environment
- Establish an accurate system description and examination scope that aligns with AICPA standards and meets the assurance needs of your stakeholders
The questionnaire is structured into sections to ensure a comprehensive scope determination. It should be completed based on CSP-provided documentation, interviews, diagrams, and evidence.
Frequently Asked Questions
What is a SOC examination and why do I need one?
A System and Organization Controls (SOC) examination is an independent attestation performed by a CPA firm to evaluate the effectiveness of your controls related to security, availability, processing integrity, confidentiality, and/or privacy. Organizations typically need a SOC report to meet customer contractual requirements, regulatory obligations, or to demonstrate strong internal controls to stakeholders and prospects.
What are the main types of SOC reports Lazarus Alliance provides?
We provide all current SOC suites:
- SOC 1 (ICFR – controls over financial reporting)
- SOC 2 and SOC 3 (Trust Services Criteria: Security, Availability, Processing Integrity, Confidentiality, Privacy)
- SOC for Cybersecurity
- SOC for Supply Chain
What is the difference between SOC 1, SOC 2, and SOC for Cybersecurity?
- SOC 1 focuses on controls relevant to financial reporting (ICFR).
- SOC 2 examines non-financial controls based on the AICPA Trust Services Criteria (most commonly Security + additional criteria).
- SOC for Cybersecurity is a broader entity-wide cybersecurity risk management examination that results in a report suitable for public distribution.
How long does a SOC 2 examination typically take?
For first-time (Type 1 or Type 2) examinations, the process usually spans 6–12 months from kickoff to report issuance. A Type 2 examination requires a minimum 6-month observation period (most organizations choose 12 months for stronger market acceptance).
What is the difference between SOC 2 Type 1 and Type 2?
- Type 1 tests the design and implementation of controls as of a specific point in time.
- Type 2 tests both the design and operating effectiveness of controls over a period (minimum 6 months). Type 2 reports are significantly more valuable to customers and prospects.
Does Lazarus Alliance offer both readiness assessments and the actual attestation examinations?
Yes. We provide gap/readiness assessments, remediation support, and full attestation services. Many clients engage us for the entire lifecycle (readiness → remediation → examination) to ensure the smoothest and most successful outcome.
Are your SOC examiners CPA-licensed and do you carry professional liability insurance?
Yes. All of our SOC engagement leaders and examiners are licensed CPAs with extensive SOC experience, and Lazarus Alliance maintains robust professional liability (E&O) coverage specific to attestation services.
Can you issue a SOC 2 report that includes the Privacy Trust Services Criterion?
Absolutely. We commonly perform SOC 2 examinations that include Privacy alongside Security and other applicable criteria, which is especially valuable for organizations handling personal information (PII/PI) and needing to demonstrate HIPAA, CCPA/CPRA, GDPR, or other privacy compliance alignment.
