{"id":809,"date":"2021-01-20T00:00:00","date_gmt":"2021-01-20T00:00:00","guid":{"rendered":"https:\/\/moore-hong-kong.row.moore-global.com\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/"},"modified":"2025-12-22T07:28:50","modified_gmt":"2025-12-22T07:28:50","slug":"importance-of-soc-reporting-in-the-post-pandemic-e","status":"publish","type":"post","link":"https:\/\/www.moore.hk\/zh\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/","title":{"rendered":"Importance of SOC Reporting in the Post Pandemic Era"},"content":{"rendered":"<p>\u81ea\u53bb\u5e74\u521d\u5927\u6d41\u884c\u75c5\u8086\u8650\u5168\u7403\u4e4b\u524d\uff0c\u8bb8\u591a\u884c\u4e1a\u5df2\u7ecf\u5f00\u59cb\u91cd\u65b0\u8bbe\u8ba1\u8fd0\u8425\u6a21\u5f0f\uff0c\u4ee5\u63d0\u9ad8\u6570\u5b57\u65f6\u4ee3\u7684\u6548\u7387\u548c\u6548\u76ca\u3002\u73b0\u5728\uff0c\u8fd9\u4e9b\u52aa\u529b\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u5177\u73b0\u5b9e\u610f\u4e49\uff0c\u56e0\u4e3a\u4f01\u4e1a\u9700\u8981\u66f4\u7cbe\u7b80\u3001\u9002\u5e94\u6027\u66f4\u5f3a\u3001\u80fd\u591f\u5feb\u901f\u53d8\u5316\u548c\u54cd\u5e94\u7684\u6570\u5b57\u5316\u4f01\u4e1a\u3002\u6211\u4eec\u770b\u5230\uff0c\u5728 \"\u540e\u5927\u6d41\u884c\u75c5\u65f6\u4ee3\"\uff0c\u5c06\u67d0\u4e9b\u804c\u80fd\u8f6c\u79fb\u5230\u5177\u6709\u6210\u672c\u6548\u76ca\u7684\u5171\u4eab\u670d\u52a1\u4e2d\u5fc3\uff0c\u6216\u901a\u8fc7\u6258\u7ba1\u670d\u52a1\u6216\u4e0e\u7b2c\u4e09\u65b9\u7684\u5916\u5305\u5173\u7cfb\u5b8c\u5168\u8f6c\u79fb\u5230\u4f01\u4e1a\u5916\u90e8\uff0c\u662f\u8bb8\u591a\u4f01\u4e1a\u8ba1\u5212\u91c7\u53d6\u7684\u884c\u52a8\u7684\u91cd\u70b9\u3002.<\/p>\n<p>\u8bb8\u591a\u7ec4\u7ec7\uff08\u7528\u6237\u5b9e\u4f53\uff09\u901a\u8fc7\u5c06\u4efb\u52a1\u6216\u6574\u4e2a\u804c\u80fd\u5916\u5305\u7ed9\u53e6\u4e00\u4e2a\u7ec4\u7ec7\uff08\u670d\u52a1\u7ec4\u7ec7\uff09\u6765\u63d0\u9ad8\u8fd0\u4f5c\u6548\u7387\u548c\u6548\u76ca\u3002\u670d\u52a1\u673a\u6784\u7684\u7ec4\u7ec7\u548c\u8fd0\u8425\u65e8\u5728\u4e3a\u7528\u6237\u5b9e\u4f53\u63d0\u4f9b\u4eba\u5458\u3001\u4e13\u4e1a\u77e5\u8bc6\u3001\u8bbe\u5907\u548c\u6280\u672f\u670d\u52a1\uff0c\u4ee5\u5e2e\u52a9\u5b8c\u6210\u8fd9\u4e9b\u4efb\u52a1\u6216\u804c\u80fd\u3002\u4e00\u4e9b\u5e38\u89c1\u7684\u5916\u5305\u670d\u52a1\u5305\u62ec\u5ba2\u6237\u652f\u6301\u3001\u4f01\u4e1a IT \u5916\u5305\u670d\u52a1\u548c\u91d1\u878d\u6280\u672f\uff08FinTech\uff09\u670d\u52a1\uff0c\u5982\u5728\u7ebf\u652f\u4ed8\u673a\u5236\u3002\u5176\u4ed6\u4f01\u4e1a\uff08\u4e1a\u52a1\u5408\u4f5c\u4f19\u4f34\uff09\u4e0e\u670d\u52a1\u673a\u6784\u7b7e\u8ba2\u534f\u8bae\uff0c\u4f7f\u670d\u52a1\u673a\u6784\u80fd\u591f\u4f7f\u7528\u6216\u5229\u7528\u5176\u670d\u52a1\u6216\u8d44\u4ea7\uff08IP\uff09\uff0c\u4f8b\u5982 IBM \u4e3a\u6570\u636e\u4e2d\u5fc3\u63d0\u4f9b\u786c\u4ef6\u548c\u8f6f\u4ef6\u3002.<\/p>\n<p>\u8fd9\u4e9b\u5916\u5305\u5173\u7cfb\u53ef\u80fd\u4f1a\u4e3a\u7528\u6237\u5b9e\u4f53\u548c\u4e1a\u52a1\u4f19\u4f34\u589e\u52a0\u6536\u5165\u3001\u6269\u5927\u5e02\u573a\u673a\u4f1a\u5e76\u964d\u4f4e\u6210\u672c\uff0c\u4f46\u4e5f\u4f1a\u5728\u4e0e\u670d\u52a1\u673a\u6784\u53ca\u5176\u7cfb\u7edf\u7684\u4e92\u52a8\u4e2d\u4ea7\u751f\u989d\u5916\u98ce\u9669\uff0c\u5982\u4e0e\u5b89\u5168\u6027\u3001\u53ef\u7528\u6027\u3001\u5b8c\u6574\u6027\u3001\u4fdd\u5bc6\u6027\u548c\u9690\u79c1\u6709\u5173\u7684\u95ee\u9898\u3002\u7528\u6237\u5b9e\u4f53\u548c\u4e1a\u52a1\u4f19\u4f34\u90fd\u5e0c\u671b\u4e86\u89e3\u670d\u52a1\u7ec4\u7ec7\u4e3a\u6ee1\u8db3\u7528\u6237\u5b9e\u4f53\u7684\u4f8b\u5916\u670d\u52a1\u6c34\u5e73\u548c\u4fdd\u62a4\u4e1a\u52a1\u4f19\u4f34\u7684\u77e5\u8bc6\u4ea7\u6743\u800c\u5b9e\u65bd\u7684\u63a7\u5236\u63aa\u65bd\u7684\u6709\u6548\u6027\u3002.<\/p>\n<p>\u4e3a\u652f\u6301\u5bf9\u670d\u52a1\u7ec4\u7ec7\u7684\u98ce\u9669\u8bc4\u4f30\uff0c\u7528\u6237\u5b9e\u4f53\u548c\u4e1a\u52a1\u5408\u4f5c\u4f19\u4f34\u53ef\u80fd\u4f1a\u8981\u6c42\u670d\u52a1\u7ec4\u7ec7\u63d0\u4f9b\u6709\u5173\u63a7\u5236\u63aa\u65bd\u68c0\u67e5\u6216\u5ba1\u67e5\u7684\u72ec\u7acb\u62a5\u544a\u3002SOC \u62a5\u544a\u548c ISAE 3402 \u7b49\u670d\u52a1\u7ec4\u7ec7\u63a7\u5236\u62a5\u544a\u7684\u9274\u8bc1\u6807\u51c6\u5c31\u662f\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\u5236\u5b9a\u7684\u3002.<\/p>\n<p><strong>\u5ba1\u8ba1\u6807\u51c6<\/strong><br \/>\nSOC \u62a5\u544a\u5b9e\u9645\u4e0a\u5e76\u4e0d\u662f\u4e00\u9879\u65b0\u7684\u53d1\u5c55\u300220 \u4e16\u7eaa 90 \u5e74\u4ee3\uff0c\u6839\u636e\u300a\u5ba1\u8ba1\u51c6\u5219\u8bf4\u660e\u300b\uff08SAS\uff0970 \u6267\u884c\u7684\u670d\u52a1\u5ba1\u8ba1\u5e08\u68c0\u67e5\u8868\u660e\uff0c\u670d\u52a1\u7ec4\u7ec7\u5df2\u5bf9\u5176\u63a7\u5236\u76ee\u6807\u548c\u63a7\u5236\u6d3b\u52a8\u8fdb\u884c\u4e86\u6df1\u5165\u68c0\u67e5\uff0c\u5176\u4e2d\u901a\u5e38\u5305\u62ec\u5bf9\u4fe1\u606f\u6280\u672f\u548c\u76f8\u5173\u6d41\u7a0b\u7684\u63a7\u5236\u30022011 \u5e74\uff0c\u5728\u53d1\u5e03 SSAE 16 \u7684\u540c\u65f6\uff0c\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\u7528\u670d\u52a1\u7ec4\u7ec7\u63a7\u5236 (SOC) \u62a5\u544a\u5957\u4ef6\u53d6\u4ee3\u4e86 SAS 70 \u89c4\u5b9a\u7684\u670d\u52a1\u5ba1\u8ba1\u5e08\u68c0\u67e5 (SAS 70) \u62a5\u544a\u3002.<\/p>\n<p>2016 \u5e74 4 \u6708\uff0c\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\u53d1\u5e03\u4e86\u5173\u4e8e <em>\u5ba1\u8ba1\u4e1a\u52a1\u51c6\u5219\u300b\u7b2c 18 \u6761\uff1b\u300a\u5ba1\u8ba1\u51c6\u5219\u300b\uff1a\u6f84\u6e05\u548c\u91cd\u65b0\u7f16\u7e82<\/em>\u00a0\u4ee5\u56de\u5e94 \u201c\u5bf9\u5176\u6807\u51c6\u7684\u6e05\u6670\u5ea6\u3001\u957f\u5ea6\u548c\u590d\u6742\u6027\u7684\u62c5\u5fe7\u201d\uff0c\u5927\u90e8\u5206\u7ae0\u8282\u4e8e 2017 \u5e74 5 \u6708 1 \u65e5\u751f\u6548\u3002SSAE \u7b2c 18 \u53f7\u53d6\u4ee3\u4e86\u4e4b\u524d\u53d1\u5e03\u7684\u76f8\u5173 SSAE\uff0c\u5e76\u5c06\u5176\u6574\u5408\u4e3a\u4e00\u4e2a\u5355\u4e00\u7684\u660e\u786e\u6807\u51c6\u3002\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\u8fd8\u5c06SOC\u7684\u7f29\u5199\u91cd\u65b0\u5b9a\u4e49\u4e3a\u7cfb\u7edf\u4e0e\u7ec4\u7ec7\u63a7\u5236\uff08SOC\uff09\uff0c\u6307\u5ba1\u8ba1\u5e08\uff08\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff09\u9664\u670d\u52a1\u673a\u6784\u5916\uff0c\u8fd8\u53ef\u4e3a\u5176\u4ed6\u7c7b\u578b\u7684\u673a\u6784\u63d0\u4f9b\u7cfb\u7edf\u7ea7\u6216\u5b9e\u4f53\u7ea7\u63a7\u5236\u7684\u6210\u5957\u670d\u52a1\u3002.<\/p>\n<p>SSAE 18 \u9274\u5b9a\u6807\u51c6\u89c4\u5b9a\u4e86 3 \u7c7b\u670d\u52a1--\u68c0\u67e5\u3001\u590d\u6838\uff08\u6709\u9650\u4fdd\u8bc1\uff09\u548c\u7ea6\u5b9a\u7a0b\u5e8f\u4e1a\u52a1\u3002SSAE 18 \u5bf9 AT-C \u7ae0\u8282\u7684\u9274\u8bc1\u6807\u51c6\u8fdb\u884c\u4e86\u91cd\u7ec4\uff0c\u662f\u5426\u9002\u7528\u4e8e\u7279\u5b9a\u4e1a\u52a1\u7ea6\u5b9a\u53d6\u51b3\u4e8e\u6240\u63d0\u4f9b\u670d\u52a1\u7684\u7c7b\u578b\u548c\u4e1a\u52a1\u7ea6\u5b9a\u7684\u4e3b\u9898\u3002AC-T \u7b2c 105 \u8282\u5305\u542b\u9002\u7528\u4e8e\u4efb\u4f55\u9274\u8bc1\u4e1a\u52a1\u7684\u8981\u6c42\u548c\u6307\u5bfc\u3002AT-C\u7b2c205\u8282\u5305\u62ec\u5ba1\u67e5\u4e1a\u52a1\u7684\u89c4\u5b9a\uff0cAT-C\u7b2c210\u8282\u5305\u62ec\u590d\u6838\u4e1a\u52a1\u7684\u89c4\u5b9a\uff0cAT-C\u7b2c215\u8282\u5305\u62ec\u5546\u5b9a\u7a0b\u5e8f\u4e1a\u52a1\u7684\u89c4\u5b9a\u3002.<\/p>\n<p>SOC \u62a5\u544a\u8fd8\u89c4\u5b9a\u4e86\u5173\u4e8e\u670d\u52a1\u673a\u6784\u63a7\u5236\u63aa\u65bd\u7684\u4e24\u7c7b\u62a5\u544a\u3002\u7b2c\u4e00\u7c7b\u62a5\u544a\u5305\u62ec\u5bf9\u5185\u90e8\u63a7\u5236\u8bbe\u8ba1\u7684\u8bc4\u4f30\uff0c\u7b2c\u4e8c\u7c7b\u62a5\u544a\u8fd8\u5305\u62ec\u5bf9\u63a7\u5236\u8fd0\u884c\u6548\u679c\u7684\u8bc4\u4f30\u3002.<\/p>\n<p><strong>\u6807\u51c6\u8d8b\u540c<\/strong><br \/>\n\u7f8e\u56fd\u5ba1\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a (ASB) \u7684\u603b\u4f53\u6218\u7565\u662f\u5c06\u5176\u51c6\u5219\u4e0e\u56fd\u9645\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u51c6\u5219\u59d4\u5458\u4f1a (IAASB) \u7684\u51c6\u5219\u76f8\u8854\u63a5\u3002AC-T \u7b2c 105\u3001205 \u548c 210 \u6761\u7684\u57fa\u7840\u662f ISAE 3000\u3001, <em>\u5386\u53f2\u8d22\u52a1\u4fe1\u606f\u5ba1\u8ba1\u6216\u5ba1\u67e5\u4ee5\u5916\u7684\u9274\u8bc1\u4e1a\u52a1<\/em>. .SSAE 18 \u4e2d\u7684\u8bb8\u591a\u6bb5\u843d\u5df2\u4e0e ISAE 3000 \u4e2d\u7684\u76f8\u5173\u6bb5\u843d\u5408\u5e76\u3002.<\/p>\n<p>ISAE 3402\u3001, <em>\u5173\u4e8e\u670d\u52a1\u673a\u6784\u63a7\u5236\u7684\u9274\u8bc1\u62a5\u544a\u6d89\u53ca\u9274\u8bc1\u4e1a\u52a1<\/em> \u5ba1\u8ba1\u5e08\u63d0\u4f9b\u62a5\u544a\uff0c\u4f9b\u7528\u6237\u5b9e\u4f53\u53ca\u5176\u5ba1\u8ba1\u5e08\u5728\u670d\u52a1\u673a\u6784\u4e0e\u8d22\u52a1\u62a5\u544a\u76f8\u5173\u7684\u63a7\u5236\u4e2d\u4f7f\u7528\u3002\u5c31 SOC \u800c\u8a00\uff0cISAE 3402 \u5c5e\u4e8e SOC 1\u3002.<\/p>\n<p><strong>SOC \u62a5\u544a\u7c7b\u578b<\/strong><br \/>\nSOC \u62a5\u544a\u4e5f\u6709\u4e0d\u540c\u7684\u7c7b\u578b\uff08\u6027\u8d28\uff09\uff0c\u5b83\u4eec\u662f SOC 1\uff08ICFR\uff09\u3001SOC 2\u3001SOC 3 \u548c\u7f51\u7edc\u5b89\u5168 SOC\u3002.<\/p>\n<p>SOC 1 \u7684\u91cd\u70b9\u662f\u4e0e\u670d\u52a1\u673a\u6784\u7684\u8d22\u52a1\u62a5\u544a\u5185\u90e8\u63a7\u5236 (ICFR) \u76f8\u5173\u7684\u63a7\u5236\u63aa\u65bd\uff0c\u8fd9\u4e9b\u670d\u52a1\u673a\u6784\u53ef\u80fd\u63d0\u4f9b\u4e0e\u5176\u5ba2\u6237\uff08\u7528\u6237\u5b9e\u4f53\uff09\u7684\u8d22\u52a1\u62a5\u544a\u5185\u90e8\u63a7\u5236\u76f8\u5173\u7684\u670d\u52a1\uff0c\u56e0\u6b64\u4e5f\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u76f8\u5173\u3002\u4f8b\u5982\uff0c\u5de5\u8d44\u5355\u5904\u7406\u516c\u53f8\u4e3a\u7528\u6237\u673a\u6784\u5904\u7406\u5de5\u8d44\u5355\uff0c\u5e76\u63d0\u4f9b\u62a5\u544a\u4f9b\u7528\u6237\u673a\u6784\u8bb0\u5f55\u76f8\u5173\u7684\u8d22\u52a1\u4ea4\u6613\u3002\u5176\u4ed6\u4f8b\u5b50\u5305\u62ec\u533b\u7597\u62a5\u9500\u5904\u7406\u516c\u53f8\u548c\u6295\u8d44\u516c\u53f8\u7684\u6258\u7ba1\u4eba\u3002.<\/p>\n<p>\u5c31 SOC 2 \u800c\u8a00\uff0c\u5176\u91cd\u70b9\u662f\u62a5\u544a\u670d\u52a1\u673a\u6784\u9488\u5bf9\u7279\u5b9a\uff08\u77e5\u8bc6\u6e0a\u535a\uff09\u7528\u6237\u7684\u5b89\u5168\u6027\u3001\u53ef\u7528\u6027\u3001\u5904\u7406\u5b8c\u6574\u6027\u3001\u4fdd\u5bc6\u6027\u6216\u9690\u79c1\u6027\u7b49\u4e0e\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\u4fe1\u6258\u670d\u52a1\u6807\u51c6\u76f8\u5173\u7684\u63a7\u5236\u63aa\u65bd\u3002\u77e5\u60c5\u7528\u6237\u4e86\u89e3\u670d\u52a1\u673a\u6784\u7684\u4e1a\u52a1\u3001\u5185\u90e8\u63a7\u5236\u53ca\u5176\u5c40\u9650\u6027\u3002\u4f8b\u5982\uff0cIT \u57fa\u7840\u8bbe\u65bd\u7ba1\u7406\u548c\u6570\u636e\u4e2d\u5fc3\u6258\u7ba1\u670d\u52a1\u7684\u5ba2\u6237\u3002\u4ee5\u4e0b\u662f 5 \u9879\u4fe1\u4efb\u670d\u52a1\u6807\u51c6\u7684\u6458\u8981\uff1a<\/p>\n<ul>\n<li><strong>\u5b89\u5168<\/strong> - \u4fdd\u62a4\u4fe1\u606f\u548c\u7cfb\u7edf\uff0c\u9632\u6b62\u672a\u7ecf\u6388\u6743\u7684\u8bbf\u95ee\u3001\u672a\u7ecf\u6388\u6743\u7684\u4fe1\u606f\u62ab\u9732\u4ee5\u53ca\u53ef\u80fd\u5371\u53ca\u5176\u4ed6\u6807\u51c6\u7684\u7cfb\u7edf\u635f\u574f\u3002.<\/li>\n<li><strong>\u53ef\u7528\u6027<\/strong> - \u4fe1\u606f\u548c\u7cfb\u7edf\u53ef\u4f9b\u64cd\u4f5c\u548c\u4f7f\u7528\uff0c\u4ee5\u5b9e\u73b0\u5b9e\u4f53\u7684\u76ee\u6807\u3002.<\/li>\n<li><strong>\u52a0\u5de5\u5b8c\u6574\u6027<\/strong> - \u7cfb\u7edf\u5904\u7406\u8fc7\u7a0b\u5b8c\u6574\u3001\u6709\u6548\u3001\u51c6\u786e\u3001\u53ca\u65f6\uff0c\u5e76\u7ecf\u8fc7\u6388\u6743\uff0c\u4ee5\u5b9e\u73b0\u5b9e\u4f53\u7684\u76ee\u6807\u3002.<\/li>\n<li><strong>\u4fdd\u5bc6\u6027<\/strong> - \u6307\u5b9a\u4e3a\u673a\u5bc6\u7684\u4fe1\u606f\u53d7\u5230\u4fdd\u62a4\uff0c\u4ee5\u5b9e\u73b0\u5b9e\u4f53\u7684\u76ee\u6807\u3002.<\/li>\n<li><strong>\u9690\u79c1\u6743<\/strong> - \u4e2a\u4eba\u4fe1\u606f\u7684\u6536\u96c6\u3001\u4f7f\u7528\u3001\u4fdd\u7559\u3001\u62ab\u9732\u548c\u5904\u7f6e\u90fd\u662f\u4e3a\u4e86\u5b9e\u73b0\u5b9e\u4f53\u7684\u76ee\u6807\u3002.<\/li>\n<\/ul>\n<p>\u5728\u4e0e\u4fe1\u6258\u670d\u52a1\u6807\u51c6\u76f8\u5173\u7684\u63a7\u5236\u65b9\u9762\uff0cSOC 3 \u4e0e SOC 2 \u7c7b\u4f3c\u3002SOC 3 \u62a5\u544a\u4ec5\u63d0\u4f9b\u6709\u5173 \u201c\u4e00\u822c\u4f7f\u7528 \u201d\u7cfb\u7edf\u7684\u8bf4\u660e\u548c\u8bbe\u8ba1\u7684\u6709\u9650\u4fe1\u606f\uff0c\u5982\u5411\u6f5c\u5728\u5ba2\u6237\u5206\u53d1\u548c\u5728\u670d\u52a1\u673a\u6784\u7f51\u7ad9\u4e0a\u53d1\u5e03\u3002  \u7f51\u7edc\u5b89\u5168 SOC \u6ce8\u91cd\u5b9e\u4f53\u7684\u7f51\u7edc\u5b89\u5168\u98ce\u9669\u7ba1\u7406\u8ba1\u5212\u3001\u7f51\u7edc\u5b89\u5168\u63a7\u5236\u63aa\u65bd\u7684\u8bbe\u8ba1\u3001\u5b9e\u65bd\u548c\u8fd0\u884c\u3002\u4e0b\u8868\u63cf\u8ff0\u4e86 SOC 1\u3001SOC 2 \u548c SOC 3 \u4e4b\u95f4\u7684\u533a\u522b\uff1a<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/moore-hong-kong.row.moore-global.com\/wp-content\/uploads\/sites\/7\/2025\/12\/SOC2-overview-pic1_1.jpeg\" alt=\"\" \/><\/p>\n<p><strong>\u5173\u4e8e SOC 2 \u62a5\u544a\u7684\u8fdb\u4e00\u6b65\u8ba8\u8bba<\/strong><br \/>\n\u7531\u4e8e SOC 2\uff08\u7b2c 2 \u7c7b\uff09\u62a5\u544a\u5bf9\u670d\u52a1\u673a\u6784\u63a7\u5236\u63aa\u65bd\u7684\u68c0\u67e5\u662f\u4e0d\u540c\u7c7b\u578b SOC \u62a5\u544a\u4e2d\u6700\u5e38\u89c1\u7684\uff0c\u56e0\u6b64\u672c\u8282\u5c06\u63d0\u4f9b\u4e0e SOC 2 \u62a5\u544a\u76f8\u5173\u7684\u66f4\u591a\u8be6\u7ec6\u4fe1\u606f\u3002.<\/p>\n<p>SOC 2 \u62a5\u544a\u4e0d\u5fc5\u6d89\u53ca\u6240\u6709 5 \u9879\u4fe1\u4efb\u670d\u52a1\u6807\u51c6\uff0c\u5b83\u53ef\u4ee5\u6d89\u53ca\u4e0e\u670d\u52a1\u673a\u6784\u6700\u76f8\u5173\u7684\u4efb\u4f55\u6807\u51c6\uff0c\u901a\u5e38\u4ee5\u5b89\u5168\u6027\u4e3a\u57fa\u51c6\uff0c\u5e76\u6839\u636e\u884c\u4e1a\u89c4\u8303\u6216 SOC 2 \u62a5\u544a\u7528\u6237\u7684\u504f\u597d\u548c\u671f\u671b\u6dfb\u52a0\u5176\u4ed6\u6807\u51c6\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5bf9\u4e8e\u7b2c\u4e00\u5e74\u7684\u5ba1\u8ba1\uff0c\u5efa\u8bae\u53ea\u7eb3\u5165\u5b89\u5168\u6807\u51c6\uff0c\u4ee5\u4fbf\u719f\u6089 SOC 2 \u62a5\u544a\uff0c\u7136\u540e\u5728\u76f8\u5173\u60c5\u51b5\u4e0b\u7eb3\u5165\u5176\u4ed6\u6807\u51c6\u3002\u4f8b\u5982\uff0c\u53ef\u7528\u6027\u662f\u6570\u636e\u4e2d\u5fc3\u8fd0\u8425\u7684\u53e6\u4e00\u4e2a\u5173\u952e\u6807\u51c6\u3002\u81f3\u4e8e\u8303\u56f4\u5185\u7684\u7cfb\u7edf\uff0cSOC 2 \u62a5\u544a\u4e5f\u63d0\u4f9b\u4e86\u7075\u6d3b\u6027\uff0c\u670d\u52a1\u673a\u6784\u53ef\u4ee5\u4e3a\u62a5\u544a\u5b9a\u4e49\u7279\u5b9a\u7684\u4fe1\u606f\u7cfb\u7edf\u3001\u5e94\u7528\u7a0b\u5e8f\u6216\u670d\u52a1\u3002  \u53ef\u4ee5\u662f\u6574\u4e2a\u516c\u53f8\uff0c\u4e5f\u53ef\u4ee5\u662f\u7ec4\u7ec7\u5185\u7684\u67d0\u4e2a\u4e1a\u52a1\u90e8\u95e8\u6216\u804c\u80fd\u90e8\u95e8\u3002\u5728\u786e\u5b9a\u8303\u56f4\u65f6\uff0c\u670d\u52a1\u673a\u6784\u9700\u8981\u5b9a\u4e49\u8303\u56f4\u5185\u7684\u7cfb\u7edf\uff0c\u5e76\u63d0\u4f9b\u6db5\u76d6\u4ee5\u4e0b 5 \u4e2a\u65b9\u9762\u7684\u8bf4\u660e\uff1a<\/p>\n<ul>\n<li><strong>\u57fa\u7840\u8bbe\u65bd<\/strong>\u00a0 - \u7cfb\u7edf\u7684\u7269\u7406\u548c\u786c\u4ef6\u7ec4\u4ef6\uff08\u8bbe\u65bd\u3001\u8bbe\u5907\u548c\u7f51\u7edc\uff09\u3002.<\/li>\n<\/ul>\n<ul>\n<li><strong>\u8f6f\u4ef6<\/strong> - \u7cfb\u7edf\u7684\u7a0b\u5e8f\u548c\u64cd\u4f5c\u8f6f\u4ef6\uff08\u7cfb\u7edf\u3001\u5e94\u7528\u7a0b\u5e8f\u548c\u5b9e\u7528\u7a0b\u5e8f\uff09\u3002.<\/li>\n<li><strong>\u4e13\u4e1a\u56e2\u961f<\/strong> - \u53c2\u4e0e\u7cfb\u7edf\u64cd\u4f5c\u548c\u4f7f\u7528\u7684\u4eba\u5458\uff08\u5f00\u53d1\u4eba\u5458\u3001\u64cd\u4f5c\u4eba\u5458\u3001\u7528\u6237\uff09\u3002.<\/li>\n<li><strong>\u7a0b\u5e8f<\/strong> - \u7cfb\u7edf\u8fd0\u884c\uff08\u81ea\u52a8\u548c\u624b\u52a8\uff09\u6240\u6d89\u53ca\u7684\u7a0b\u5e8f\u548c\u624b\u52a8\u7a0b\u5e8f\u3002.<\/li>\n<li><strong>\u6570\u636e<\/strong> - \u7cfb\u7edf\u4f7f\u7528\u548c\u652f\u6301\u7684\u4fe1\u606f\uff08\u4e8b\u52a1\u6d41\u3001\u6587\u4ef6\u3001\u6570\u636e\u5e93\uff09\u3002.<\/li>\n<\/ul>\n<p><strong>SOC 2 \u5ba1\u8ba1\u6d41\u7a0b <\/strong><br \/>\nSOC 2 \u5ba1\u8ba1\u6d41\u7a0b\u901a\u5e38\u5305\u62ec\u4e09\u4e2a\u6b65\u9aa4\uff1a\u7b2c\u4e00\u6b65\u662f\u51c6\u5907\u5c31\u7eea\u8bc4\u4f30\uff0c\u4ee5\u786e\u5b9a\u5728\u6ee1\u8db3\u76f8\u5173\u300a\u4fe1\u4efb\u670d\u52a1\u6807\u51c6\u300b\u8981\u6c42\u65b9\u9762\u5b58\u5728\u7684\u5dee\u8ddd\uff0c\u4ece\u800c\u8ba9\u670d\u52a1\u673a\u6784\u4e86\u89e3\u95ee\u9898\u6240\u5728\uff0c\u5e76\u5728\u5b9e\u9645\u5ba1\u8ba1\u524d\u7ea0\u6b63\u5dee\u8ddd\u3002\u5728\u7ea0\u6b63\u53d1\u73b0\u7684\u5dee\u8ddd\u540e\uff0c\u670d\u52a1\u673a\u6784\u5c31\u53ef\u4ee5\u51c6\u5907\u597d\u63a5\u53d7\u5b9e\u9645\u7684 SOC 2 \u5ba1\u6838\u3002\u4e0b\u56fe\u8bf4\u660e\u4e86\u8fd9\u4e00\u8fc7\u7a0b\uff1a<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/moore-hong-kong.row.moore-global.com\/wp-content\/uploads\/sites\/7\/2025\/12\/SOC2-overview-pic2_1.jpeg\" alt=\"\" \/><\/p>\n<p><strong>SOC 2 \u62a5\u544a\u7684\u5178\u578b\u65f6\u95f4\u8868<\/strong><br \/>\n\u7b2c\u4e00\u6b21 SOC 2\uff08\u7b2c 2 \u7c7b\uff09\u62a5\u544a\u9700\u8981 18 \u4e2a\u6708\u7684\u65f6\u95f4\uff0c\u8fd9\u5e76\u4e0d\u7f55\u89c1\uff0c\u5c24\u5176\u662f\u5f53\u73b0\u6709\u63a7\u5236\u63aa\u65bd\u7684\u8bbe\u8ba1\u548c\u8fd0\u884c\u65e0\u6cd5\u6709\u6548\u6ee1\u8db3\u4fe1\u6258\u670d\u52a1\u6807\u51c6\u65f6\u3002\u5b8c\u6210\u51c6\u5907\u72b6\u6001\u8bc4\u4f30\u548c\u7ea0\u6b63\u53d1\u73b0\u7684\u95ee\u9898\u53ef\u80fd\u9700\u8981\u957f\u8fbe 6 \u4e2a\u6708\u7684\u65f6\u95f4\u3002\u5728\u7b2c 2 \u7c7b\u62a5\u544a\u4e2d\uff0c\u7531\u4e8e\u5b83\u5305\u62ec\u5bf9\u63a7\u5236\u63aa\u65bd\u8fd0\u884c\u6548\u679c\u7684\u8bc4\u4f30\uff0c\u6d89\u53ca\u5bf9\u4e00\u6bb5\u65f6\u671f\uff08\u901a\u5e38\u4e3a 12 \u4e2a\u6708\uff09\u7684\u62bd\u6837\u6570\u636e\u8fdb\u884c\u6d4b\u8bd5\u3002\u5bf9\u4e8e\u7b2c 1 \u7c7b\u62a5\u544a\uff0c\u7531\u4e8e\u53ea\u5305\u62ec\u5bf9\u63a7\u5236\u8bbe\u8ba1\u7684\u8bc4\u4f30\uff0c\u800c\u4e0d\u5305\u62ec\u5bf9\u63a7\u5236\u8fd0\u884c\u6548\u679c\u7684\u8bc4\u4f30\uff0c\u56e0\u6b64 SOC 2\uff08\u7b2c 1 \u7c7b\uff09\u62a5\u544a\u53ef\u5728\u51c6\u5907\u8bc4\u4f30\u9636\u6bb5\u4e4b\u540e\u8fdb\u884c\u3002\u8bf7\u53c2\u89c1\u4e0b\u56fe\uff0c\u4e86\u89e3 SOC 2 \u62a5\u544a\u7684\u5178\u578b\u65f6\u95f4\u8868\u3002.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/moore-hong-kong.row.moore-global.com\/wp-content\/uploads\/sites\/7\/2025\/12\/SOC2-overview-pic3.jpeg\" alt=\"\" \/><br \/>\n<strong>SOC 2 \u62a5\u544a\u5ba1\u8ba1\u8d39<\/strong><br \/>\n\u63d0\u4f9b SOC 2 \u62a5\u544a\u7684\u8d39\u7528\u56e0\u7ec4\u7ec7\u800c\u5f02\u3002\u5f71\u54cd\u8d39\u7528\u7684\u4e00\u4e9b\u4e3b\u8981\u56e0\u7d20\u5305\u62ec<\/p>\n<ul>\n<li>\u7ec4\u7ec7\u7684\u89c4\u6a21\u548c\u590d\u6742\u7a0b\u5ea6\uff1b;<\/li>\n<li>\u5458\u5de5\u4eba\u6570\uff1b;<\/li>\n<li>\u5730\u70b9\u6570\u91cf\uff1b;<\/li>\n<li>\u9009\u62e9\u7684\u4fe1\u6258\u670d\u52a1\u6807\u51c6\uff1b;<\/li>\n<li>\u6240\u9009\u62a5\u544a\u7c7b\u578b--\u5373\u7b2c 1 \u7c7b\u6216\u7b2c 2 \u7c7b\u62a5\u544a\uff1b;<\/li>\n<li>\u62a5\u544a\u6240\u6d89\u671f\u95f4\uff08\u5373 6 \u4e2a\u6708\u6216 12 \u4e2a\u6708\uff09\uff1b\u4ee5\u53ca<\/li>\n<li>\u4fe1\u606f\u7cfb\u7edf\u63a7\u5236\u7684\u8303\u56f4\u548c\u6570\u91cf\u3002.<\/li>\n<\/ul>\n<p>\u7531\u4e8e SOC 2\uff08\u7b2c 2 \u7c7b\uff09\u62a5\u544a\u5305\u62ec\u7279\u5b9a\u65f6\u671f\u63a7\u5236\u63aa\u65bd\u7684\u8fd0\u884c\u6548\u679c\uff0c\u56e0\u6b64\u662f\u4e00\u4efd\u5e74\u5ea6\u7ecf\u5e38\u6027\u62a5\u544a\uff0c\u7b2c\u4e00\u5e74\u7684\u5ba1\u8ba1\u8d39\u7528\u901a\u5e38\u8f83\u9ad8\uff0c\u56e0\u4e3a\u6700\u521d\u9700\u8981\u4e86\u89e3\u3001\u8bb0\u5f55\u548c\u6d4b\u8bd5\u63a7\u5236\u63aa\u65bd\u3002\u5728\u968f\u540e\u7684\u51e0\u5e74\u4e2d\uff0c\u5982\u679c\u62a5\u544a\u8303\u56f4\u4fdd\u6301\u4e0d\u53d8\uff0c\u670d\u52a1\u673a\u6784\u53ef\u4ee5\u9884\u671f\u5ba1\u8ba1\u8d39\u7528\u4f1a\u964d\u4f4e\u3002.<\/p>\n<p><strong>\u4e9a\u592a\u5730\u533a\u7684 SOC \u62a5\u544a<\/strong><br \/>\nIn Asia Pacific (APAC), you can see a proliferation of call centres, software development centre, business process outsourcing and data centres. According to GlobalData\u2019s Market Opportunity Forecasts Model, APAC is set to emerge as the second largest BPO market globally, behind North America (US$152.5bn). The overall BPO market in the region is estimated to grow at a compound annual growth rate (CAGR) of 10% between 2018 and 2023 to reach US$120.4 billion. A 2019 Cushman &amp; Wakefield\u2019s report also indicated the total\u00a0market size\u00a0for\u00a0Asia Pacific\u00a0co-location\u00a0data centres\u00a0is forecast to be around US$28\u00a0billion\u00a0by 2024, 20 per cent higher than the US$23.4\u00a0billion market size\u00a0projected for North America. The need of SOC Reporting will grow exponentially in Asia Pacific in the post pandemic era.<\/p>","protected":false},"excerpt":{"rendered":"<p>Prior to the pandemic that affects the world since earlier last year, many sectors were already redesigning their operating models to enhance efficiency and effectiveness in the digital era. These efforts are now even more relevant than ever as companies require leaner, more adaptive digital enterprises that can change and respond quickly. We see that [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":813,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[58],"tags":[],"location":[],"class_list":["post-809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-it-cybersecurity"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Importance of SOC Reporting in the Post Pandemic Era - Moore Hong Kong<\/title>\n<meta name=\"description\" content=\"Prior to the pandemic that affects the world since earlier last year, many sectors were already redesigning their operating models to enhance efficiency and effectiveness in the digital era. These efforts are now even more relevant than ever as companies require leaner, more adaptive digital enterprises that can change and respond quickly. We see that transitioning certain functions to cost effective shared service centre or outside the enterprise entirely via managed service or outsourcing relationships with third parties are high on the list of many enterprises planned actions in the Post Pandemic Era.\u00a0\u00a0Many organisations are able to function more efficiently and effectively by outsourcing tasks or entire functions to another service organisation. These outsourcing relationships may increase revenues, expand market opportunities, and reduce costs for the user entities and business partners, they also result in additional risks arising from interactions with a service organisation and its systems. In supporting their risk assessments on service organisations, user entities and business partners may request independent reports on an examination or review of controls from the service organisation. This is where assurance standards for reporting on service organisation controls such as SOC Reporting and ISAE 3402 were developed.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.hk\/zh\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Importance of SOC Reporting in the Post Pandemic Era\" \/>\n<meta property=\"og:description\" content=\"Prior to the pandemic that affects the world since earlier last year, many sectors were already redesigning their operating models to enhance efficiency and effectiveness in the digital era. These efforts are now even more relevant than ever as companies require leaner, more adaptive digital enterprises that can change and respond quickly. We see that transitioning certain functions to cost effective shared service centre or outside the enterprise entirely via managed service or outsourcing relationships with third parties are high on the list of many enterprises planned actions in the Post Pandemic Era.\u00a0\u00a0Many organisations are able to function more efficiently and effectively by outsourcing tasks or entire functions to another service organisation. These outsourcing relationships may increase revenues, expand market opportunities, and reduce costs for the user entities and business partners, they also result in additional risks arising from interactions with a service organisation and its systems. In supporting their risk assessments on service organisations, user entities and business partners may request independent reports on an examination or review of controls from the service organisation. This is where assurance standards for reporting on service organisation controls such as SOC Reporting and ISAE 3402 were developed.\u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.hk\/zh\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Hong Kong\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-20T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-22T07:28:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/pexels-tima-miroshnichenko-5380642-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"henryhung\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"henryhung\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/\"},\"author\":{\"name\":\"henryhung\",\"@id\":\"https:\/\/www.moore.hk\/#\/schema\/person\/670e1017fce86aec436239c137abea0d\"},\"headline\":\"Importance of SOC Reporting in the Post Pandemic Era\",\"datePublished\":\"2021-01-20T00:00:00+00:00\",\"dateModified\":\"2025-12-22T07:28:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/\"},\"wordCount\":1818,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/pexels-tima-miroshnichenko-5380642-scaled.jpeg\",\"articleSection\":[\"IT &amp; Cybersecurity\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/\",\"url\":\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/\",\"name\":\"Importance of SOC Reporting in the Post Pandemic Era - Moore Hong Kong\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore.hk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore.hk\/news\/importance-of-soc-reporting-in-the-post-pandemic-e\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/pexels-tima-miroshnichenko-5380642-scaled.jpeg\",\"datePublished\":\"2021-01-20T00:00:00+00:00\",\"dateModified\":\"2025-12-22T07:28:50+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore.hk\/#\/schema\/person\/670e1017fce86aec436239c137abea0d\"},\"description\":\"Prior to the pandemic that affects the world since earlier last year, many sectors were already redesigning their operating models to enhance efficiency and effectiveness in the digital era. These efforts are now even more relevant than ever as companies require leaner, more adaptive digital enterprises that can change and respond quickly. We see that transitioning certain functions to cost effective shared service centre or outside the enterprise entirely via managed service or outsourcing relationships with third parties are high on the list of many enterprises planned actions in the Post Pandemic Era.\u00a0\u00a0Many organisations are able to function more efficiently and effectively by outsourcing tasks or entire functions to another service organisation. These outsourcing relationships may increase revenues, expand market opportunities, and reduce costs for the user entities and business partners, they also result in additional risks arising from interactions with a service organisation and its systems. 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