The correct answer is Auditability.

A SOC 2 Type II attestation is an independent auditor report that evaluates a service organizations controls and their operating effectiveness over time and it therefore provides documented evidence used by auditors and customers. That makes the attestation primarily about Auditability because it demonstrates the ability to verify controls and the evidence needed for audits.

Compliance Management is related because SOC 2 reports help organizations demonstrate compliance with certain requirements but compliance management is a broader ongoing program of policies and processes rather than the direct purpose of the attestation.

Data Security is also connected since SOC 2 includes security criteria among its trust service categories but the attestation itself focuses on proving control effectiveness and providing audit evidence rather than implementing specific technical data security measures.

Governance involves the organizations overall leadership oversight and decision making and it is not what a SOC 2 Type II attestation most directly addresses. The report documents controls and their operation for audit purposes more than it documents governance structures.

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