Definition

Type II report

A Type II report gives an auditor's opinion on both the design and the operating effectiveness of controls across a review period, usually 3 to 12 months. The auditor pulls samples and gathers evidence to confirm each control worked consistently, not just on paper. This is the report most enterprise buyers ask for, because it shows the controls held up over real time rather than at a single snapshot. A Type II carries more weight than a Type I precisely because it proves durability, and it typically follows a completed audit period rather than a one-day assessment.