As 2025 comes to a close, organizations are turning their attention to audit planning for the year ahead. CISOs and compliance leaders who start early can reduce last-minute pressure, strengthen governance, improve the quality of audit evidence, and establish a sustainable compliance rhythm heading into 2026. To make this process easier, RS Assurance & Advisory (RSAA) offers a free audit readiness checklist, a practical tool designed to help teams identify gaps, review documentation, and assess control maturity well before audit season begins. Below, we provide an overview of the audit readiness checklist and explain why early planning is critical for successful audits.
Why Early Compliance Planning Matters
Many compliance programs struggle with compressed timelines, reactive documentation updates, and inconsistent evidence collection. Starting the audit readiness process early, and leveraging an audit readiness checklist can help teams stay ahead and work more strategically.
Early planning allows organizations to:
- Reduce audit friction and unnecessary back-and-forth
- Strengthen internal governance and accountability
- Improve evidence organization and version control
- Identify recurring control gaps before they affect audit outcomes
- Build a realistic, predictable, and sustainable audit calendar
- Prioritize initiatives based on risk, capacity, and business impact
Using an audit readiness checklist isn’t about adding more work, it’s about structuring your efforts so compliance becomes manageable, consistent, and closely aligned with organizational priorities.
Your Audit Readiness Checklist: What to Review Before 2026
RS Assurance & Advisory’s downloadable audit readiness checklist outlines the core areas organizations should evaluate to build an accurate, audit-ready picture of their current control environment. Reviewing these categories early helps teams identify gaps, validate documentation, and prepare for a smoother audit cycle in 2026.
1. Compliance Documentation Checklist
Your documentation forms the foundation of any successful audit. Before entering an audit cycle, ensure every document reflects current operating practices, not outdated procedures or legacy configurations. This part of the audit readiness checklist helps teams validate accuracy, traceability, and overall audit preparedness.
A. Policies & Procedures Accuracy Review
Confirm that documented practices match how your teams actually operate:
- Policies reflect real systems, workflows, and controls
- Procedures outline the actual steps taken by staff
- References to tools, platforms, job titles, and frameworks are updated
- Policies include approval signatures and effective dates
- Annual or periodic governance reviews are documented
- Deprecated or unused policies are archived properly
B. Evidence Logs & Supporting Documentation
Ensure evidence is organized, complete, and audit-ready year-round:
- Evidence stored in a centralized, access-controlled repository
- Documentation includes timestamps and relevant source details
- Evidence maps directly to applicable controls or Trust Services Criteria
- Screenshots clearly show configuration settings and date stamps
- Recurring control evidence (access reviews, log reviews, scans, backups) is scheduled consistently for the full audit period
- Version control is maintained to prevent duplicate or ad hoc evidence
C. Incident Response & Change Management Records
Validate that operational artifacts are complete, consistent, and properly documented:
- Every security incident includes a full report and root-cause analysis
- Incident logs track dates, classifications, owners, and corrective actions
- Change management tickets document approvals and workflow steps
- Emergency changes are reviewed and recorded post-implementation
- Each change includes testing evidence, deployment notes, and closure artifacts
D. Governance, Oversight & Committee Documentation
Confirm leadership oversight is well-documented and consistently maintained:
- Board or committee meeting minutes are complete and stored uniformly
- Risk or security committee agendas and materials are captured
- Follow-up actions are assigned, tracked, and closed
- Leadership reviews of risk assessments, KPIs, and control performance are documented
- Quarterly or annual compliance/security reporting cadence is maintained
Why This Matters
Strong governance and well-maintained documentation reduce rework, accelerate audit cycles, and demonstrate organizational control maturity. Incorporating these elements into your audit readiness checklist builds confidence during SOC 2, ISO, HIPAA, and CMMC assessments while improving overall audit efficiency.
2. Audit Evidence Checklist
Clear, complete, and well-organized evidence is essential for demonstrating that your controls operated effectively throughout the audit period. This section of the audit readiness checklist helps teams validate the completeness, accuracy, and timeliness of their evidence, especially for SOC 2 Type II audits, where operating effectiveness must be proven across the full review window.
A. Access Reviews & Privilege Validation
Confirm user access practices are documented, consistent, and verifiable:
- Quarterly or periodic access reviews were completed as scheduled
- Evidence includes reviewer names, timestamps, and decisions
- Privileged access users are justified, documented, and approved
- Terminated or transferred users were removed within required timeframes
- Shared accounts (if applicable) are documented and monitored
- Access review findings were remediated and revalidated
B. Evidence for Recurring Controls
Ensure recurring or periodic controls have full-period evidence coverage:
Authentication & MFA
- MFA enforcement logs or configuration exports are captured and dated
- Exceptions or bypasses are documented and approved
Logging & Monitoring
- Log review evidence includes reviewer names, dates, and findings
- Alerts or anomalies are documented and triaged
- SIEM/system logs show continuous collection across the audit period
Backups
- Backup job logs confirm successful completion
- Failed backups are documented with remediation steps
- Recovery tests include evidence and outcomes
System Monitoring
- Availability monitoring logs are timestamped and retained
- Outages or service interruptions are documented
C. HR Onboarding & Offboarding Documentation
Ensure personnel-related controls are fully supported with evidence:
- Offer letters, background checks, and policy acknowledgments are retained
- Security training completion records are timestamped
- Provisioning tickets show timely access creation
- Offboarding tickets confirm account deactivation within required SLAs
- Role changes include updated access approvals
D. Change Tickets & Deployment Logs
Demonstrate consistent adherence to change management requirements:
- Each change includes a ticket with requestor, description, and justification
- Approvals are documented prior to deployment
- Testing evidence (screenshots, reports, logs) is attached
- Deployment logs show timestamps and success/failure results
- Emergency changes are documented and reviewed post-deployment
- Changes follow policy requirements for peer review or approval authority
E. Vulnerability Scans & Remediation Evidence
Validate effective vulnerability management across the audit period:
- Regular scans performed during the period (monthly, quarterly, etc.)
- Scan results include dates, scope, and completeness
- Critical/high vulnerabilities remediated within defined SLAs
- Re-scan evidence confirms vulnerability closure
- Exceptions or accepted risks are formally documented
F. Business Continuity & Disaster Recovery (BC/DR) Evidence
Confirm the organization can demonstrate resilience and operational readiness:
- Current, approved BC/DR plans are maintained
- Annual exercises or tabletop tests have documented outcomes
- Lessons learned and follow-up actions are recorded
- Data restoration test evidence is complete and timestamped
- Communications or escalation logs from exercises are retained
Why This Matters
Strong, verifiable evidence reduces delays during audit cycles, particularly for SOC 2 Type II assessments, where auditors evaluate sustained performance over time. A well-maintained evidence posture accelerates audit completion and reinforces confidence in your internal control environment, strengthening your overall audit readiness checklist strategy.
3. Governance and Risk Assessment Review
Effective governance is the foundation of a mature, sustainable compliance program. Clear ownership, structured oversight, and an accurate understanding of risk ensure that controls operate consistently and that leadership remains fully informed. This part of the audit readiness checklist helps organizations evaluate governance maturity before entering an audit cycle or planning for the year ahead.
A. Control Ownership & Accountability
Verify that roles and responsibilities are clearly defined and consistently maintained:
- Each control has a documented, identifiable owner
- Backup owners or alternates are assigned for continuity
- Control owners understand expectations and the evidence required
- Ownership changes (reorgs, turnover, team expansion) are reflected in documentation
- Cross-functional controls list all responsible teams
B. Leadership & Risk Review Cadence
Ensure senior leadership participates actively in ongoing risk oversight:
- Leadership reviews key risks on a defined cadence (quarterly, semiannual, etc.)
- Risk updates follow a consistent, repeatable reporting format
- Risk appetite and tolerance statements are periodically reviewed
- Security and compliance KPIs are included in leadership reporting
- High-risk items receive timely follow-up and documented decisions
C. Committee & Cross-Functional Governance Meetings
Document collaboration across teams to maintain operational alignment and control consistency:
- Risk, security, or compliance committees meet regularly with defined objectives
- Meeting minutes, agendas, and attendance records are retained
- Cross-functional groups (IT, HR, engineering, operations) participate consistently
- Follow-up actions are assigned clear owners and due dates
- Committees review incidents, exceptions, and major control deviations
D. Risk Assessment Completeness & Accuracy
Confirm that your risk assessment reflects your current business environment, not outdated assumptions:
- Assessment includes current vendors and third-party service providers
- New technologies (AI, APIs, automation) are incorporated into risk scenarios
- Business changes (new products, geographies, infrastructure) are evaluated
- Frameworks such as SOC 2, CMMC, HIPAA, ISO 27001, and privacy regulations inform risk categories
- Risk scoring methodology is consistently applied and documented
- All relevant domains, operational, financial, legal, fraud, IT, etc., are included
E. Risk Mitigation Tracking
Ensure risk reduction efforts are monitored, documented, and properly prioritized:
- Each identified risk has an assigned owner
- Mitigation plans include due dates and defined action steps
- Leadership or committee meetings review risk-reduction progress
- Exceptions or acceptance decisions are formally approved and documented
- Closed risks include evidence or a clear rationale for completion
Why This Matters
A strong governance model reinforces SOC 2 readiness, strengthens internal alignment, and gives leadership clear visibility into the organization’s evolving risk posture. Mature governance empowers teams to make informed decisions, improve operational consistency, and build strategic clarity heading into 2026—strengthening the overall effectiveness of your audit readiness checklist.
4. Control Performance and Operating Effectiveness
Even the best-designed controls can fail in daily execution. Evaluating how controls actually operated throughout the year forms the foundation of accurate audit readiness and ongoing compliance maturity. This section of the audit readiness checklist helps organizations assess consistency, effectiveness, and areas requiring additional support or remediation.
A. Consistency of Control Execution
Determine whether controls were performed reliably and on schedule:
- Controls executed at the required frequency (daily, weekly, monthly, quarterly)
- System-generated controls (logging, monitoring, MFA, backups) operated as intended
- Manual controls performed consistently by assigned owners
- Multi-team controls (e.g., HR + IT) completed without gaps
- Evidence reflects full coverage across the audit period with no missing dates
B. Exceptions, Delays & Breakdowns
Identify areas where the control environment struggled and why:
- Missed control activities were logged and explained
- Delayed or incomplete reviews documented with root-cause notes
- Recurring exceptions (e.g., repeated late access reviews) were identified
- Control deviations escalated or reported to governance teams
- Required approvals or sign-offs were never skipped or backdated
C. Monitoring & Detection Tools
Assess whether monitoring systems surfaced issues and ensured follow-up:
- Alerts from logging or SIEM tools were triaged consistently
- Monitoring tools identified anomalies that were addressed
- Thresholds or alerting rules were reviewed and adjusted during the year
- Monitoring tools remained fully operational (no outages or misconfigurations)
- Dashboard or KPI trends highlight whether issues increased or decreased
D. Remediation & Follow-Through
Verify that issues identified during the year were remediated appropriately:
- Remediation tasks assigned with clear owners and deadlines
- Corrective actions completed, or re-prioritized with rationale
- Retests or validations confirm issues were fully resolved
- Backlogs of remediation items documented and risk-ranked
- Audit findings (internal or external) have clear closure evidence
E. Ownership, Resourcing & Capability
Evaluate whether control owners had clarity and capacity to perform controls effectively:
- Ownership for each control remains accurate and well-defined
- Control owners received necessary training or support
- Resource constraints impacting control execution (staffing gaps, turnover) are identified
- Cross-functional teams collaborated as required to maintain performance
- Leadership visibility into capacity constraints was documented and addressed
Why This Matters
Understanding real-world control performance, not just policy intent, is critical for audit readiness. Without demonstrable operating effectiveness, controls can fail during SOC 2 Type II audits. Evaluating performance early allows organizations to remediate issues, strengthen ownership, and enter audit season with confidence, enhancing the overall value of your audit readiness checklist.
5. Build Your 2026 Audit Readiness Plan
The final portion of the audit readiness checklist helps you turn your assessment into a structured, realistic roadmap for 2026. A well-defined compliance calendar transforms audit preparation from a last-minute scramble into a steady, predictable discipline.
A. Audit Cycle Planning
Map all audit and assessment activities across the year:
- SOC 1 / SOC 2 engagement timelines are defined (Type I or Type II)
- ISO 27001 surveillance or recertification audits are scheduled
- CMMC 2.0 readiness assessments or self-assessments are included
- Internal audits or control testing cycles are planned
- Vendor risk assessments and penetration tests have assigned dates
- All audit milestones include owners, deadlines, and preparation windows
B. Evidence Collection & Control Testing Cadence
Establish routines that prevent evidence fatigue and audit crunch:
- Schedule quarterly or monthly evidence collection cycles
- Ensure evidence owners know what to collect and when
- Calendar reminders for periodic control performance (access reviews, log reviews, vulnerability scans, DR tests)
- Centralize and version-control evidence throughout the year
- Plan spot-checks or internal readiness reviews to confirm consistency
C. Risk Assessment Frequency & Ownership
Keep risk management active and ongoing:
- Schedule the annual risk assessment with an assigned owner
- Include interim or quarterly risk reviews in the plan
- Review vendors and new technologies (AI, automation, etc.) for emerging risks
- Document and consistently apply risk scoring methodology
- Plan leadership risk review sessions and record outcomes
D. Policy Review & Update Cycle
Maintain documentation aligned with current operations:
- Document annual policy review cycles and assign owners
- Identify policies needing updates due to system changes or audits
- Map procedure changes to new tools, teams, or workflows
- Implement version control processes within the update schedule
- Communicate updated policies to staff promptly
E. Remediation & Corrective Action Tracking
Close gaps with accountability and clear timelines:
- Assign remediation tasks with owners and due dates
- Prioritize high-risk findings first
- Log corrective actions from incidents, assessments, or audits
- Schedule follow-up reviews to confirm closure
- Escalate items requiring leadership decisions (accept, defer, mitigate)
F. Resource & Capacity Planning
Ensure teams are supported to execute the roadmap effectively:
- Maintain adequate staffing for compliance and security teams
- Align cross-functional teams (IT, HR, Engineering) with their commitments
- Budget and implement GRC tools or automation platforms
- Account for additional software licenses or reporting tools
- Identify any outside support needed from RSAA (readiness, advisory, testing, audit)
Why This Matters
A structured audit readiness roadmap keeps compliance activities aligned with business priorities, team capacity, and regulatory requirements. Instead of cramming work into a last-minute audit rush, you establish a predictable, year-round compliance model. This approach improves control performance, reduces risk, and ensures confidence for every 2026 audit milestone reinforcing the overall value of your audit readiness checklist.
Conclusion
Preparing for the year ahead isn’t about adding more tasks to an already full compliance calendar, it’s about creating clarity, structure, and momentum. By using an audit readiness checklist to evaluate documentation, evidence, governance, control performance, and audit readiness early, organizations can strengthen their internal control environment and reduce late-cycle pressure.
A disciplined, checklist-driven approach transforms compliance into a predictable, year-round practice rather than a reactive scramble. With proper preparation and the right support, teams can enter 2026 with confidence, alignment, and a clear roadmap for sustainable, audit-ready success.
Download the Full Audit Readiness Checklist
Preparing early for 2026 helps your organization reduce audit surprises, strengthen governance, and establish a consistent, year-round compliance program.
Download our RSAA’s free audit readiness checklist to evaluate your documentation, evidence, risks, and governance structure, so your team can enter the new year prepared, organized, and audit-ready.
RSAA’s readiness and advisory team is available to help you interpret your results or build a comprehensive 2026 roadmap. If you require a SOC 2 audit, our CPA attestation team can guide you through the engagement process with full independence and expertise.
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