Which reports provide independent assurance of vendor controls?

• A. SOC 1 Type II and PCI DSS Level 1
• B. HIPAA compliance letter and CSA
• C. SOC 2 Type II and ISO 27001 certification/audit reports
• D. ISO 9001 and ITIL

Answer: (C)

Independent, external assurance of vendor controls comes from reports that are produced by qualified third parties after examining the vendor’s security practices. The best evidence for this is a SOC 2 Type II report paired with ISO 27001 certification/audit reports.

SOC 2 Type II provides an auditor’s opinion on controls that relate to security, availability, processing integrity, confidentiality, and privacy. The Type II aspect means those controls are tested over a period of time to verify operating effectiveness, not just that they exist in theory. This gives you confidence that the vendor’s controls are actually working when needed.

ISO 27001 certification/audit reports show that the vendor has implemented an information security management system (ISMS) that meets an internationally recognized standard and has been independently evaluated by an accredited body. This adds another, broader layer of assurance about how the vendor manages information security risk on an ongoing basis.

Other options either focus on different domains (such as financial controls, payment card data, healthcare compliance, or quality and IT service management) and do not provide the same level of independent, time-tested assurance of security controls across the vendor’s environment.