For CISOs and compliance leaders, a SOC 2 audit is one of the most recognized ways to demonstrate security, reliability, and disciplined risk management practices. While the SOC 2 audit process can feel complex, especially for first-timers, this guide breaks down the lifecycle step by step. From scoping and readiness to the CPA-attested examination, you’ll learn exactly what to expect and how to prepare. Whether pursuing a Type I or Type II report, RSAA offers structured, CPA-led, cybersecurity-informed support to help your organization achieve audit-ready confidence.
What Is the SOC 2 Audit Process?
The SOC 2 audit, governed by the American Institute of Certified Public Accountants (AICPA), provides an independent, CPA-attested evaluation of your organization’s controls. Type I reports assess whether controls are suitably designed, while Type II reports evaluate whether those controls operate effectively over a defined period.
Buyers, enterprise partners, and procurement teams increasingly rely on SOC 2 audit reports as a vendor assurance requirement. Thorough preparation is critical to building security credibility and supporting business growth.
Below is a clear, step-by-step breakdown of the SOC 2 audit process, written specifically for CISOs and executives responsible for audit readiness and control governance.
Step 1: Define SOC 2 Audit Scope and Objectives
Defining the scope of your SOC 2 audit determines which systems, processes, and services the CPA will examine. A clear scope ensures the audit is predictable, manageable, and defensible. Scope typically includes:
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Services you provide to customers: What clients rely on you to deliver.
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System components that support those services: Production infrastructure, cloud platforms, CI/CD pipelines, and administrative systems.
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Service commitments and system requirements: As outlined in customer agreements.
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Trust Services Criteria (TSC) included in your report:
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Security (required)
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Availability
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Confidentiality
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Processing Integrity
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Privacy
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Precisely defining these elements lays the foundation for a smooth SOC 2 audit and strengthens your organization’s control environment.
Step 2: Conduct a SOC 2 Audit Readiness Assessment
A SOC 2 audit readiness assessment lays the foundation for a successful audit. Before a CPA examines your control environment, your organization must identify gaps, risks, and documentation issues. This assessment evaluates current practices against the AICPA Trust Services Criteria and confirms whether controls are suitably designed for a Type I or Type II audit.
During readiness, your team, often with support from an external advisor like RSAA, reviews:
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Policies and procedures
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System configurations
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Access control practices
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Monitoring and alerting
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Technical safeguards
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Logging and incident response processes
This phase also includes validating your system description, identifying control owners, and confirming that evidence can be produced consistently and accurately.
Most organizations uncover areas needing refinement, such as undocumented workflows, insufficient logging, inconsistent change management, or missing procedures. A SOC 2 audit readiness assessment provides clarity, structure, and a remediation roadmap so you enter the audit prepared and confident.
Step 3: Remediate Identified Gaps in Your SOC 2 Audit
Once gaps are identified, your team works to strengthen control design and operational maturity. Remediation activities may include:
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Implementing security monitoring
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Enabling MFA and improving IAM discipline
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Updating or formalizing policies and procedures
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Documenting change management practices
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Establishing logging and alerting
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Performing risk assessments
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Implementing vulnerability scanning and backup procedures
The goal is not perfection, it is demonstrating controls that are suitably designed and consistently followed in alignment with the AICPA Trust Services Criteria. A stronger control environment leads to cleaner, more predictable Type II SOC 2 audit periods and greater confidence from customers, partners, and auditors.
Step 4: Undergo the SOC 2 Audit (Type I or Type II)
Once remediation is complete, your organization is ready for the formal SOC 2 audit. This stage is conducted exclusively by a licensed CPA firm and evaluates whether your controls are suitably designed (Type I) or both suitably designed and operating effectively over time (Type II).
Here’s a side-by-side comparison of Type I vs. Type II SOC 2 audits:
- Purpose:
- Type I: Validate control design at a point in time
- Type II: Validate control design and operating effectiveness
- Scope of Evaluation:
- Type I: System description, design, policies, configuration examples
- Type II: Design plus recurring operational activities (access reviews, logging, change management, monitoring)
- Audit Period:
- Type I: Single date (point-in-time design evaluation)
- Type II: Typically 3–12 months of evidence covering the audit period
- Ideal For:
- Type I: Organizations new to SOC 2; early trust-building needs
- Type II: Mature environments; enterprise buyers; contractual requirements
- Evidence Requirements:
- Type I: Policies, diagrams, configuration examples
- Type II: Logs, alerts, change tickets, training records, backup tests, vulnerability scans, incident documentation
Regardless of report type, the CPA-led examination focuses on the selected Trust Services Criteria. A smooth SOC 2 audit experience requires:
- Organized, traceable evidence
- Consistent operational processes
- Clearly documented control ownership
Many organizations start with a Type I baseline and later move to Type II as their control environment matures.
Step 5: Review the Final SOC 2 Audit Report
After testing is complete, the CPA firm issues your SOC 2 audit report, which typically includes:
- Independent Auditor’s Opinion: Confirms whether controls meet the Trust Services Criteria.
- Management’s Assertion: A statement from your organization about the control environment.
- System Description: Details the systems, processes, and services in scope.
- Controls and Test Results: Evidence of control design and operational effectiveness.
- Complementary User Entity Controls (CUECs): Controls expected from service users to support overall effectiveness.
SOC 2 audit reports are restricted-use and generally shared under NDA with customers, prospects, or partners conducting vendor risk reviews. Reviewing the report carefully ensures accuracy, identifies any follow-up actions, and strengthens trust with stakeholders.
Step 6: Maintain Controls and Prepare for Your Next SOC 2 Audit
Once your SOC 2 report is issued, ongoing control discipline is essential. Customers and partners expect security practices to be maintained year-round, not demonstrated once a year. Maintaining controls consistently makes each Type II audit cycle more efficient and strengthens organizational resilience.
Key Activities to Maintain Audit Readiness:
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Quarterly Access Reviews: Validate permissions and remove inactive accounts.
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Annual Risk Assessment: Update risks and mitigation plans.
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Ongoing Monitoring & Evidence Updates: Use tools to capture logs and supporting artifacts consistently.
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Policy & Procedure Maintenance: Update policies and procedures when systems or operations change.
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Vendor Security Oversight: Evaluate critical vendors and review their SOC reports annually.
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Security Awareness Training: Conduct annual training and periodic refreshers.
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Change Management Discipline: Document approvals and reviews consistently.
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Backup & Disaster Recovery Testing: Validate backup integrity and recovery capability.
Keeping these practices active creates a smoother, more predictable cycle and strengthens overall governance and control maturity.
How RS Assurance & Advisory Supports Your SOC 2 Audit
RS Assurance & Advisory (RSAA) delivers comprehensive SOC 2 audit and readiness services powered by licensed CPA expertise and deep cybersecurity engineering. Our approach ensures independence, precision, and credibility throughout the attestation process.
Our SOC 2 services include:
- SOC 2 readiness assessments
- Gap analysis and remediation planning
- Control design and documentation guidance
- Evidence preparation and sampling support
- SOC 2 Type I and Type II examinations
- CPA-attested reporting in alignment with AICPA standards
- Advisory-only ongoing compliance and GRC integration (when not serving as auditor)
Our team combines expertise in SOC auditing and cybersecurity validation, helping CISOs and compliance leaders move confidently from preparation to attested assurance. With RSAA, organizations gain structured support and audit-ready confidence at every stage of the SOC 2 audit process.
Ready to Begin Your Audit Journey?
Whether you’re preparing for your first SOC 2 audit or strengthening a mature compliance program, RS Assurance & Advisory (RSAA) helps you navigate the process with clarity, structured readiness, and expert CPA-led support.
Take the Next Step:
With RSAA, your organization gains audit-ready confidence, predictable outcomes, and the assurance of CPA-validated expertise at every stage of the SOC 2 audit process.
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