Learn About SOC 2 Compliance Requirements and Key Controls

SOC 2 is an auditing framework developed by the American Institute of Certified Public Accountants for evaluating controls relevant to the security and handling of information. SOC 2 preparation generally involves examining an organization's systems, processes, policies, and controls against applicable Trust Services Criteria.

The security criterion is required for every SOC 2 examination, while availability, processing integrity, confidentiality, and privacy may be included depending on the organization's scope and objectives.

Important preparation activities include:

• Defining the systems, services, locations, and processes within the audit scope.
• Identifying applicable Trust Services Criteria.
• Documenting policies and operational procedures.
• Mapping existing controls to relevant requirements.
• Performing a gap assessment to identify areas requiring improvement.
• Establishing a process for maintaining audit evidence.

Preparation is not limited to creating documents. Organizations also need to demonstrate that controls operate consistently and that responsible personnel understand their roles.

Building Controls and Preparing Evidence

After establishing the scope, an organization can evaluate its existing control environment. Common areas include access management, change management, incident response, risk management, vendor management, system monitoring, and employee security practices.

Evidence should demonstrate that controls are implemented and operating as described. Depending on the control, evidence may include access reviews, system logs, approval records, training records, policy acknowledgments, vulnerability assessments, or incident documentation.

Key areas to address include:

• Access management: Review user access, authentication methods, privileged accounts, and periodic access reviews.
• Change management: Document how system changes are requested, approved, tested, and implemented.
• Risk management: Maintain processes for identifying and evaluating information security risks.
• Incident response: Establish procedures for detecting, documenting, investigating, and responding to security incidents.
• Vendor management: Evaluate relevant third parties and maintain appropriate documentation.
• Security awareness: Provide employee training and retain appropriate evidence of participation.
• Monitoring: Maintain records showing that relevant systems and controls are monitored.

A clear evidence collection process can make examination activities more organized and help identify missing documentation before the audit begins.

SOC 2 Type I and Type II Considerations

SOC 2 examinations can generally result in Type I or Type II reports. A Type I report evaluates whether controls are suitably designed and implemented at a specified point in time. A Type II report also considers whether those controls operated effectively over a defined period.

This distinction affects preparation because Type II examinations require evidence demonstrating control operation over time. Organizations therefore need repeatable processes rather than controls that exist only for an examination.

Preparation may include:

• Establishing control owners and responsibilities.
• Creating evidence retention procedures.
• Performing regular internal control reviews.
• Tracking exceptions and corrective actions.
• Testing controls before the examination period.
• Maintaining consistent records throughout the review period.

Maintaining SOC 2 Readiness

SOC 2 preparation is generally an ongoing process rather than a single project. Changes to employees, systems, vendors, applications, and business processes can affect the control environment. Regular reviews can help organizations identify changes that may require updated policies or additional controls.

Maintaining readiness can involve periodic access reviews, policy updates, risk assessments, security testing, employee training, and monitoring of control performance. Organizations can also maintain a central evidence repository to make documentation easier to locate when required.

SOC 2 certification preparation involves understanding the examination scope, identifying applicable Trust Services Criteria, implementing appropriate controls, documenting procedures, and maintaining evidence that demonstrates how controls operate. A structured preparation process can help organizations identify gaps and establish repeatable practices before an independent examination. Because SOC 2 reports evaluate an organization's controls rather than simply the presence of individual documents, consistent operation and evidence are important parts of the preparation process.