Resources

Here’s what we’re thinking about, writing about, and reading about.
We hope you find it helpful.

Article

SOC 2 Surprises SOC 2 Surprises

Written by

Mike, DeKock, CPA, CEO

Apr 4, 2025

In the News

Article

Mike DeKock on Building Competitive Advantage Mike DeKock on Building Competitive Advantage

How do the value creation principles of subjective value, entrepreneurship and creativity apply in a highly technical rules-based environment like SOC Compliance audits. These are objective validations of data security measures based on customer-defined criteria similar to traditional financial audits but more specific and subjective.

Article

Family Business Part 2 Wayne Elliot and Security Audits Mike Dekock Family Business Part 2 Wayne Elliot and Security Audits Mike Dekock

March 28, 2024 - Family Businesses 2 Wayne Elliott and Security Audits Mike DeKock - School for Startups Radio Entrepreneur Podcast - Learn to be a low risk entrepreneur!

Article

Debunking compliance myths in the digital era Debunking compliance myths in the digital era

A System and Organization Controls 2 (SOC 2) report shows how compliance can continuously improve an organization and add value.

Written by us

Article

SOC 2® Reports and Penetration Tests SOC 2® Reports and Penetration Tests

We get asked a lot about whether penetration testing is required to complete a SOC 2 report. Our latest article explores this question and more.

Blog Post

7 min read

What controls are required for SOC 2® reports?What controls are required for SOC 2® reports?

There is nuance to this question, and other well-meaning and very smart people that I respect might give a different answer. But within the volumes of literature that set the standards, the true answer is this: There are absolutely no control requirements for SOC 2 reports.

Blog Post

6 min read

Is the auditor’s role in a SOC 2® audit just to find gaps in our system?Is the auditor’s role in a SOC 2® audit just to find gaps in our system?

During the audit process, we might identify gaps or control exceptions, but our role encompasses much more than that.

Recommended by us

Article

The Truth About Audits The Truth About Audits

Jemurai talks about the good, bad, and ugly they see around cybersecurity audits.

If you have questions or content you’d like to see, email us at info@mjd.cpa.
For more information on SOC report types and usage, please visit the American Institute of Certified Public Accountant's (AICPA) website.