I’ve been around a ton of compliance frameworks during and after the years I worked at Motorola.
- The Capability Maturity Model (CMM), from the days before CMMI came into being.
- The entire ISO 9000 family.
- The General Data Protection Regulation (GDPR).
- The California Consumer Privacy Act (CCPA) and the related California Privacy Rights Act (CPRA).
- The Health Insurance Portability and Accountability Act (HIPAA).
- The NIST Cybersecurity Framework (CSF).
- I’d personally throw the FBI CJIS Security Requirements onto this list.
SOC it to me
There is one compliance framework that is a little different from CMM, ISO, GDPR, and all the others: the System and Organization Controls (SOC) suite of Services.
The most widely known member of the suite is SOC 2® – SOC for Service Organizations: Trust Services Criteria. But you also have SOC 1, SOC 3, SOC for Cybersecurity, SOC for Supply Chain, SOC for Steak…whoops, I made that one up because I’m hungry as I write this. But the others are real.
Who runs the SOC suite
But the difference about the SOC suite is that it’s not governed by engineers or scientists or academics.
It’s governed by CPAs.
And for once I’m not talking about content-proposal-analysis experts.
I’m talking about the AICPA, or the Association of International Certified Professional Accountants.
Which begs the question: why are a bunch of bean counters defining compliance frameworks for cybersecurity?
Why CPAs run the SOC suite
Ask Schneider Downs. As an accounting firm, they may have an obvious bias regarding this question. But their answers are convincing.
- “CPAs are subject matter experts in risk management.” You see, my reference above to “bean counters” was derogatory and simplistic. Accounts need to understand financial data and the underlying risks, including vulnerabilities in cash flow, debt, and revenue. For example, if you’ve ever talked to a CxO, you know that revenue is never guaranteed.
- “It was a natural progression to go from auditing against financial risk to auditing against cybersecurity risk.” Now this may seem odd on the surface, because you wouldn’t think mad Excel skills will help you detect deepfakes. But ignore the tools for a moment and look at a higher levels. Because of their risk management expertise, they can apply that knowledge to other types of risk, including non-financial ones. As Schneider Downs goes on to say…
- “CPAs understand internal control concepts and the appropriate evidence required to support the operating effectiveness of controls.” You need financial controls at your company. You aren’t going to let the summer intern sign multi-million dollar checks. In the same way you need to identify and evaluate the internal controls related to the Trust Services Criteria (TSC) associated with SOC 2: security, availability, processing integrity, confidentiality, and privacy.
So that’s why the accountants are running your SOC 2 audit.
And don’t try to cheat when you pay them for the audit.
And one more thing
A few of you may have detected that the phrase “SOC it to me” is derived from a popular catchphrase from the old TV show Rowan & Martin’s Laugh-In.
A phrase that EVERYBODY said.
(Wildebeest accountants from Imagen 3)



