The American Institute of Certified Public Accountants (AICPA) Service Organization Controls (SOC) reports give assurance over control environments as they relate to the retrieval, storage, processing, and transfer of data. The reports cover IT General controls and controls around availability, confidentiality and security of customer data. The SOC 2 reports cover controls around security, availability, and confidentiality of customer data. Additional information can be found at https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/aicpasoc2report.html