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The video tutorial discusses the basics of getting a SOC 2 report, including terminology and key points to help organizations successfully prepare for the process. The speakers, Christian Hyatt and Christian White, provide introductions and outline the topics to be covered, such as background on SOC 2 and scoping elements in the audit process. They also mention their expertise in compliance and security practices, as well as the importance of being familiar with the terminology for first-time participants.