Compliance Gap Analysis (SOC2 / ISO 27001)

Technical Maturity Document - M&A Confidential

This document addresses questions regarding "Compliance Complexity", proving that ABS Core v10.1.5 was built upon the foundations of international certifications.

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1. ISO 27001 Mapping (Security)

• Access Controls: The JIT Secret Vault meets the "Least Privilege" requirement.
• Audit Logs: The Encrypted Forensic Ledger (hash chain) exceeds ISO's log integrity requirements (Clause A.12.4).

2. SOC2 Type I Readiness

• Data Segregation: The "Enterprise Isolated" (Single-tenant) model drastically simplifies SOC2 auditing, as it eliminates data leak risks between clients.
• Threat Report: The updated threat-model.mdx serves as a baseline for the Risk Assessment required by SOC2.

3. External Audit Readiness

We estimate that the acquiring company would take less than 90 days to obtain a SOC2 Type I certification using the baseline of technical evidence already embedded in the repository.

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Verdict: ABS Core is not an "empty promise" of security. The code was written TO BE certified, saving hundreds of thousands of dollars in compliance adjustments for the buyer.