SOC 2 audit checklist: steps, documents, and tips to pass your audit
Overview
The SOC 2 audit is a critical evaluation that many organizations undergo to ensure their service controls meet the rigorous standards required by clients and regulatory bodies. Whether you are a technology service provider, cloud vendor, or any organization that holds sensitive client data, achieving SOC 2 compliance can elevate your reputation, bolster trust, and minimize risks. In this article, we explore a detailed SOC 2 audit checklist, walking you through the necessary steps, essential documents, and practical tips to help you successfully pass the audit.
This article provides a structured guide for achieving SOC 2 compliance, including identifying the scope and type of audit, conducting a gap analysis, implementing controls, preparing for the audit, and maintaining ongoing compliance. The checklist covers various aspects like security, availability, confidentiality, processing integrity, and privacy. TrustCloud also offers related services and resources, including training materials, forums, and support for several compliance frameworks (SOC 2, ISO 27001, HIPAA, etc.).
What is SOC 2?
SOC 2 (Service Organization Control 2) is a framework developed by the American Institute of Certified Public Accountants (AICPA) to assess and report on the controls relevant to the security, availability, processing integrity, confidentiality, and privacy of a service organization’s systems.
A SOC 2 audit checklist is a structured document or tool used by organizations to guide them through the process of developing, implementing, and maintaining a SOC 2 compliance program.
A SOC 2 audit checklist typically includes a comprehensive list of tasks, activities, and considerations necessary for achieving and maintaining SOC 2 compliance.
Importance of SOC 2 audit checklist
The SOC 2 audit checklist is an essential tool for organizations seeking to achieve and maintain SOC 2 compliance. SOC 2 is a widely recognized auditing standard developed by the American Institute of CPAs (AICPA). It focuses on a company’s controls and processes related to data security, availability, processing integrity, confidentiality, and privacy.
The SOC 2 audit checklist serves as a comprehensive guide to ensure that all necessary controls are in place and operating effectively. One of the key reasons why the SOC 2 audit checklist is important is that it helps organizations identify and address any gaps or weaknesses in their controls. By following the checklist, companies can ensure that they have implemented all the necessary measures to protect sensitive information and mitigate risks.
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Learn MoreThis can be particularly crucial for organizations handling large volumes of customer data or operating in highly regulated industries. The SOC 2 program checklist provides a standardized framework for assessing an organization’s security posture. It helps organizations evaluate their existing controls and determine areas where improvements may be needed. By regularly reviewing and updating the checklist, organizations can stay proactive in addressing new threats and evolving security requirements.
The SOC 2 program checklist plays a vital role in demonstrating an organization’s commitment to data security and privacy to clients, partners, and regulators. Many organizations require their vendors and service providers to have SOC 2 compliance as part of their contractual requirements. By completing the checklist and obtaining a SOC 2 report, organizations can provide assurance to their stakeholders that they have implemented the necessary controls to protect their sensitive information.
Read more about SOC 2 Overview and Guides, which explains the basics of the SOC 2 compliance readiness process and provides an outline of what you can expect as you work towards compliance.
The following screenshot shows the SOC 2 program audit checklist.
Here is a simplified SOC 2 program checklist to follow. You can download this checklist at the end of this article.
SOC 2 trust service principles
At the core of the SOC 2 framework lie five Trust Service Principles (TSPs) that define how organizations safeguard information and maintain system reliability. These principles, Security, Availability, Processing Integrity, Confidentiality, and Privacy, set the foundation for effective data management and operational transparency.
Each principle requires continuous monitoring, strong internal controls, and documented evidence to demonstrate compliance. Together, they help organizations build and sustain customer trust while ensuring systems are secure, available, accurate, and aligned with privacy commitments. Adhering to these principles not only supports compliance but also enhances credibility, strengthens security posture, and reinforces long-term resilience.
- Security
Security is the cornerstone of SOC 2 compliance. It ensures that systems and data are safeguarded against unauthorized access, both physical and digital. Controls such as firewalls, intrusion detection, authentication mechanisms, and regular vulnerability assessments are implemented to maintain integrity. This principle underpins all other trust criteria, emphasizing proactive defense and continuous monitoring of potential threats. - Availability
Availability focuses on the system’s accessibility and uptime as agreed upon in service-level commitments. It involves maintaining robust infrastructure, reliable backup procedures, and disaster recovery strategies. Regular performance monitoring and incident response plans ensure systems remain operational and resilient even under pressure, providing uninterrupted access to users and maintaining organizational reputation and trust. - Processing integrity
Processing integrity ensures that all system operations are accurate, authorized, and timely. It emphasizes data completeness and reliability, confirming that inputs, processing, and outputs are free from errors or manipulation. By maintaining validation checks, automated controls, and audit trails, organizations uphold the credibility of data processing activities and assure stakeholders of dependable and consistent results. - Confidentiality
Confidentiality safeguards sensitive business and customer information. It ensures that data identified as confidential is properly protected through encryption, restricted access, and secure disposal methods. By implementing strict information-handling policies and enforcing contractual agreements, organizations minimize the risk of data leaks and maintain the trust of clients, partners, and regulatory bodies alike. - Privacy
Privacy governs the collection, use, retention, disclosure, and disposal of personal data. It ensures that all activities align with the entity’s privacy notice and applicable laws. Organizations must implement consent management, data minimization, and user rights controls to maintain transparency and accountability, demonstrating responsible data stewardship and commitment to ethical privacy practices.
Your SOC 2 audit scope may include one or more of these principles. It is important to clearly define the scope before initiating the audit to ensure that your controls and documentation align with the selected principles.
Read the “Confidently choose your SOC 2 trust service criteria” article to learn more!
Steps for a successful SOC 2 audit
Proper preparation is key to achieving a favorable SOC 2 audit outcome. Below is a step-by-step approach to guide you through the process:
Step 1: Define the audit scope
Prior to beginning the audit, decide which trust service principles are relevant to your organization. Many businesses begin with the security principle and may later expand to include additional criteria like availability, processing integrity, confidentiality, and privacy.
Engage with relevant internal stakeholders (such as IT, legal, compliance, and risk management teams) to determine your organization’s needs and the areas which will require focus during the audit. A narrowly defined scope can help in concentrating efforts on the most critical aspects.
Step 2: Perform a readiness assessment
A readiness assessment is a crucial preliminary step that helps you determine how prepared your organization is for the audit. This process involves evaluating current policies, controls, procedures, and documentation against the SOC 2 framework. During this assessment, identify any gaps that need to be addressed.
Common areas to review include:
- Data encryption protocols
- Access management procedures
- Incident response planning
- Change management processes
- Vendor management practices
After the readiness assessment, prepare a remediation plan to close any identified gaps. This proactive approach not only streamlines the official audit process but also strengthens your overall control environment.
Step 3: Establish or update policies and procedures
Your organization must have clear, documented policies and procedures that address each of the SOC 2 trust service principles included in your scope. Ensure your documentation is current and accurately reflects your operational practices.
Examples of essential policies include:
- Data access and security policy
- Incident response plan
- Vendor management and third-party risk assessment procedures
- Business continuity and disaster recovery plans
Updating these policies not only helps you prepare for the SOC 2 audit but also creates a strong foundation for day-to-day operations.
Step 4: Implement and monitor controls
Once your policies are documented, implement the necessary controls and ensure they are actively monitored. This includes technical controls such as firewalls, encryption protocols, and intrusion detection systems, as well as administrative controls like regular employee training and access review processes.
It is important to continuously monitor these controls and maintain logs of their performance. Many organizations deploy automated monitoring tools to ensure that controls function as intended. Regular reviews can uncover potential issues before they escalate into major compliance or security risks.
Step 5: Collect evidence and maintain documentation
During the audit, the auditor will assess your organization’s compliance with specific criteria. It is vital to collect and organize all relevant evidence that demonstrates your adherence to SOC 2 standards. This evidence can include screenshots, logs, policy documents, internal audit reports, training records, and incident reports.
Proper documentation not only facilitates a smooth audit process but also demonstrates your commitment to maintaining a robust control environment. Ensuring evidence is updated and easily accessible is key to achieving a successful audit outcome.
Step 6: Conduct the formal audit
After your organization has prepared and documented the necessary processes and controls, it is time for the formal SOC 2 audit to take place. Work closely with your auditor throughout the process, providing clear and detailed responses to any requests for documentation or clarifications. Transparency and cooperation during this phase can positively affect the auditor’s perception and ultimately the audit outcome.
The auditor will assess whether your organization meets the required criteria, and they may provide preliminary feedback. If any issues are identified during this phase, address them promptly before the final report is issued.
Step 7: Review audit results and plan for continuous improvement
Once the audit is complete, review the results with your internal stakeholders. Understand any areas where improvements are needed and integrate those lessons into your organization’s ongoing risk management and compliance initiatives. Achieving SOC 2 compliance is not a one-time event but an ongoing process that requires consistent effort and periodic re-evaluations.
Develop a roadmap for continuous improvement, and schedule regular internal reviews to ensure that your organization stays in line with evolving standards and threat landscapes.
Read the “The role of Board of Directors in SOC 2 compliance: necessity or strategic advantage?” article to learn more!
Prepare to pass your SOC 2 audit
A successful SOC 2 audit shows customers and prospects that you’re serious about protecting their data. TrustCloud helps you achieve SOC 2 attestation faster, with less stress on each subsequent audit.
Documents to prepare for your soc 2 audit
Proper preparation for a SOC 2 audit involves assembling a comprehensive set of documentation that supports your compliance across the trust service principles. Below is an overview of the key documents you should be ready to present:
- Policy and procedure documents
These documents form the backbone of your compliance framework. They should detail your organization’s approach to managing security risks, protecting data, handling incidents, and ensuring continuity of operations.- Information security policy
Outlines the overall approach to data security, including user access controls, encryption, and physical security measures. - Data privacy policy
Specifies how personal and sensitive data is handled, stored, and disposed of in compliance with privacy regulations. - Incident response plan
Details the processes your organization will follow in the event of a security breach or other incident. - Business continuity plan
Outlines procedures to maintain or quickly resume operations during a business disruption.
- Information security policy
- Risk assessments and remediation plans
Your auditor will be interested in documentation that demonstrates your awareness of operational risks and your methods for mitigating them.- Risk assessment reports
Provide an analysis of potential risks to your systems and data, as well as the likelihood and impact of such risks. - Remediation plans
Explain the measures taken to address and mitigate identified risks, including timelines for implementation and progress tracking.
- Risk assessment reports
- Audit logs and monitoring records
Effective security controls depend largely on consistent monitoring. Be prepared to supply documents that highlight your logging and monitoring practices, such as:- Access logs for critical systems
- Incident logs and incident response documentation
- Change management logs documenting system updates and modifications
- Network monitoring reports
- Vulnerability scan reports
- Training and awareness records
Employee training is a fundamental component in maintaining security and compliance. Provide documentation that demonstrates regular training sessions on SOC 2 topics and security awareness. This might include:- Training attendance records
- Training material outlines
- Email reminders and training updates
- Results of phishing simulations or other assessments
- Service Level Agreements (SLAs) and vendor contracts
These documents are crucial, especially if you rely on third-party vendors for critical operations. Your contracts with vendors and any SLAs defining data handling practices, security responsibilities, and service reliability should be included in your documentation package. - System architecture diagrams and network maps
Providing a clear view of your technology infrastructure is very helpful. Detailed diagrams illustrate how data flows through your systems and highlight the access points that require additional security measures. These visual aids serve as a roadmap for auditors and underscore your commitment to robust control measures.
SOC 2 audit checklist
| SOC 2 CHECKLIST |
| 1 – SCOPE |
☐ Identify the people, processes, and technology that support your business ☐ Identify the trust criteria (there are five criteria) ☐ Security – Included in all SOC 2 reports. ☐ Availability (If answered yes to any of these questions) – Are you hosting the services that your customers are paying for? – Are you responsible for its uptime? – Are you making commitments on uptime in your contracts with the customers? ☐ Confidentiality – If customers are providing you with data that is not publicly available, you probably have signed a contract to ensure that you will make efforts to keep it confidential. ☐ Processing integrity – Consider this if you are processing transactions on behalf of your clients and need to ensure that the data input and output reconcile. Also needed to make sure processing was completely accurate. ☐ Privacy – If you are obtaining personal data from your customers during the course of providing services, this will need to be included. |
| 2 – TYPE |
☐ Identify the people, processes, and technology that support your business ☐ Type 1 if you were asked to demonstrate the design and execution of controls ☐ Type 2 if you were asked to demonstrate the operating effectiveness of controls over a period of time |
| 3 – GAP ANALYSIS |
☐ Identify your current documentation posture ☐ Have you specified and properly documented the activities and procedures that make up your company’s control environment? ☐ Do you review documents on a regular basis to make sure they are up-to-date and accurate? ☐ Identify your current control environment posture ☐ What is the organization’s governance structure? ☐ What are the executive leadership and management tone and examples? ☐ Have you designed and implemented hiring and exit procedures? ☐ What are the executive leadership and management tone and example? ☐ How are personnel who are implementing or directing internal controls evaluated for competency? ☐ Are possible threats being identified? ☐ Have you put any mitigating plans in place? ☐ Do you have a protocol for dealing with incidents and a disaster recovery plan in place? ☐ What kind of management supervision and governance do you have in place for your control of the environment and reporting events, security problems, and fraud? ☐ Identify your current security environment posture ☐ Do you have access limited to positions that need it, depending on the appropriateness of the access? Given being reviewed on a regular basis? ☐ Do you have policies in place for giving and taking away access from workers, customers, and other parties? ☐ Do you encrypt data while it’s in transit and while it’s at rest? ☐ Do you impose restrictions on administrative access to the technological stack? ☐ Identify your current risk mitigation environment posture ☐ Have you conducted vulnerability assessments or penetration testing regular basis to detect weaknesses in your environment? ☐ Do you have backup processes in place? ☐ Do you test your disaster recovery procedures on a yearly basis to guarantee that you can restart operations in case of a calamity? ☐ Do you regularly check for intrusion attempts, system performance, and availability? ☐ Identify your current system changes environment posture ☐ Are system modifications tested and authorized before they are implemented? ☐ Do you inform your employees about system changes? ☐ Are your controls being monitored on a regular basis? ☐ Have you enabled notification of settings changes? ☐ Is your technology up to date in terms of upgrades? ☐ Do you have a system in place for separating development and production tasks? ☐ Identify your current remote working environment posture ☐ Is technology being used uniformly across all employee locations? ☐ Do you provide staff with regular security awareness training, address data privacy in common spaces, use secure connections while working from home, and raise awareness of phishing attempts? ☐ Do you use multifactor authentication to get into your company’s network and other systems? ☐ Have you deployed mobile device management to make sure that mobile devices are encrypted and authenticated? |
| 4 – CONTROL IMPLEMENTATION |
☐ Design the controls to address your gaps ☐ Implement controls to address your gaps ☐ Test the controls to ensure that they are operating effectively. |
| 5 – AUDIT READY |
☐ Identify the auditor ☐ Initiate kick-off to set expectations ☐ Grant them access to TrustCloud. |
| 6 – MAINTENANCE |
| ☐ Maintain the program to show continuous compliance via TC integrations |
The SOC 2 program checklist is a crucial tool for organizations aiming to achieve and maintain SOC 2 compliance. It provides a comprehensive guide to ensure all necessary controls are in place and functioning effectively. By following the checklist, organizations can identify and address any gaps or weaknesses in their controls, protecting sensitive information and mitigating risks.
The checklist also helps organizations evaluate their existing controls and adapt to evolving security requirements. Furthermore, completing the checklist and obtaining a SOC 2 report demonstrates an organization’s commitment to data security and privacy, instilling trust in clients, partners, and regulators. Overall, the SOC 2 program checklist serves as a standardized framework for achieving and maintaining SOC 2 compliance.
Download the checklist from here:
Download SOC 2 audit Checklist (docx)
Download SOC 2 audit Checklist (pdf)
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FAQs
What is a SOC 2 audit and why is a checklist important?
A SOC 2 (Service Organization Control 2) audit is a framework developed by the AICPA to evaluate and report on a service organization’s controls related to the security, availability, processing integrity, confidentiality, and privacy of their systems. A SOC 2 audit checklist is a crucial tool that guides organizations through the process of building, implementing, and maintaining a SOC 2 compliance program. It is important because it helps identify and address gaps in controls, ensures necessary measures are in place to protect sensitive information and mitigate risks, provides a standardized framework for assessing security posture, and demonstrates an organization’s commitment to data security and privacy to stakeholders.
What are the key stages outlined in the SOC 2 audit checklist?
The SOC 2 audit checklist typically breaks down the compliance process into several key stages. These include defining the audit scope (identifying relevant people, processes, technology, and Trust Service Criteria), determining the type of audit (Type 1 for design and execution of controls at a point in time, or Type 2 for operating effectiveness over a period), conducting a gap analysis (assessing current documentation, control, security, risk mitigation, system changes, and remote working postures), implementing controls to address identified gaps, becoming audit ready (identifying and initiating the audit with an auditor), and maintaining ongoing compliance.
How does the SOC 2 checklist help in defining the audit scope?
The SOC 2 checklist aids in defining the audit scope by prompting organizations to identify the specific components of their business that support their services. This includes identifying the people, processes, and technology involved. Crucially, it also guides the selection of the relevant Trust Service Criteria based on the nature of the services provided and contractual commitments to customers. These criteria include Security (always included), Availability (if hosting services or committing to uptime), Confidentiality (if handling non-public customer data under contract), Processing Integrity (if processing transactions requiring data reconciliation and accuracy), and Privacy (if obtaining personal customer data).
