PI1.4 Controls over output delivery

Policies and procedures make output available or deliver it completely, accurately and on time in line with specifications. Points of focus: stored or delivered output is protected against theft, destruction, corruption or deterioration; it goes only to intended parties; completeness, accuracy and timeliness of distribution are provided for; and records of output activity are created and kept.

Source: SOC 2 (2017 Trust Services Criteria), PI1.4. The statement above is our statement of the clause, read from the published text and cited so you can check it against the official text, not the instrument verbatim. Open SOC 2 (2017 Trust Services Criteria) in the compliance library.

These are criteria, not controls: you design controls that meet them, and which criteria are in scope follows the categories your report covers (Security always; Availability, Confidentiality, Processing Integrity and Privacy only if chosen). A Type 2 report tests that the controls operated across the period, so the evidence asked for is samples across that period, not one copy.