Family Business Part 2 Wayne Elliot and Security Audits Mike Dekock

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

Echelon Risk + Cyber, in this article, breaks down everything you need to know about the ISO 27001: 2022 updates.

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.