The Service Organization Control 2 (SOC 2) was developed by the  American Institute of Certified Public Accountants (AICPA) to report on controls at a service organization relevant to security, availability, processing Integrity, and confidentiality or privacy.  The SOC 2 report provides detailed information and assurance about the controls at a service organization (e.g., cloud vendor) relevant to the security, availability, processing, integrity, and confidentiality (privacy) of customer data.