SOC 2
SOC 2 Penetration Testing Requirements 2026: What Auditors Actually Expect
Does SOC 2 Require Penetration Testing? SOC 2 does not explicitly mandate penetration testing in its written criteria — but in 2026, auditors overwhelmingly expect it. Under CC4.1 of the AICPA Trust Services Criteria, organizations must demonstrate ongoing risk identification and that security controls are present and functioning. A scoped,