What this guide helps you evaluate
SaaS and service organizations preparing for a SOC 2 examination over a period of control operation.
This page is designed to help you compare the moving parts, organize due diligence and ask better questions before you commit money, sign a contract or change an operating process.
What to compare first
- System description and scope
- Applicable Trust Services Criteria
- Control design and evidence collection
- Observation period for Type II testing
- Auditor independence, exceptions and remediation
Step-by-step process
- 01
Define the product, systems, locations and vendors inside scope.
- 02
Map risks to controls and assign clear control owners.
- 03
Run a readiness period and collect evidence exactly as the control states.
- 04
Remediate design gaps before the observation period where possible.
- 05
Coordinate evidence requests and track exceptions with the CPA firm.
Common mistakes and risk checks
- Confusing a SOC 2 report with a government certification.
- Writing controls that are more ambitious than operations can consistently perform.
- Waiting until audit fieldwork to discover missing evidence.