SOC 2 Audit Process

How the SOC 2 audit process works

The SOC 2 audit process can feel opaque if you have never been through one. Unlike a certification like ISO 27001 where a registrar issues a certificate, SOC 2 produces an auditor's report — a detailed opinion letter from a licensed CPA firm. Understanding each phase removes surprises and keeps your team on track.

Phase 1: Scoping and readiness assessment

Before engaging an auditor, define what is in scope and evaluate how ready you are.

Define scope

• Systems: Identify the applications, infrastructure, databases, and third-party services that store, process, or transmit customer data.
• Trust Services Criteria: Security is required. Add availability, processing integrity, confidentiality, or privacy based on customer commitments and the nature of your service. See the Trust Services Criteria deep dive for guidance.
• Service commitments: Review your terms of service, SLAs, and data processing agreements. Auditors will test controls against these commitments.

Conduct a gap analysis

Compare your current controls against SOC 2 requirements. A readiness assessment identifies:

• Controls that already satisfy criteria
• Gaps where controls are missing or undocumented
• Evidence that exists versus evidence you still need to collect
• Policies that need to be written or updated

Many organizations perform this internally or hire a consultant. The output should be a remediation plan with owners and deadlines.

Remediate gaps

Address the findings from your gap analysis before the audit begins. Common remediation items include:

• Writing or formalizing information security policies
• Enabling multi-factor authentication across all critical systems
• Implementing centralized logging and monitoring
• Establishing a vendor risk management process
• Conducting security awareness training for all employees
• Documenting an incident response plan and running a tabletop exercise

Budget four to twelve weeks for remediation depending on the size of your gap list. Use the SOC 2 compliance checklist to track progress systematically.

Phase 2: Selecting an auditor

SOC 2 audits must be performed by a CPA firm licensed to issue SOC reports. Not all CPA firms are equal — look for:

• SOC 2 experience: Ask how many SOC 2 engagements they complete per year and whether they have experience with companies at your stage and in your industry.
• Technology alignment: Firms that understand cloud-native architectures, CI/CD pipelines, and modern SaaS stacks will ask better questions and move faster.
• Communication style: You will work closely with the audit team for weeks or months. Clear, responsive communication matters.
• Pricing transparency: Request a fixed-fee quote or a detailed estimate. Understand what triggers additional fees. See our SOC 2 cost breakdown for benchmarks.
• Timeline availability: Popular audit firms book up quarters in advance. Start the selection process early.

Request proposals from two to four firms, compare scope and pricing, and check references from companies similar to yours.

Phase 3: The Type I audit

A SOC 2 Type I audit evaluates whether controls are suitably designed and implemented as of a specific date — a point-in-time assessment.

What to expect

1. Kickoff meeting: The auditor reviews scope, systems, and criteria with your team. They will share a request list detailing the evidence and documentation they need.
2. Evidence collection: Your team gathers policies, configurations, screenshots, access lists, and other artifacts. This is typically the most time-consuming step.
3. Walkthroughs and inquiries: The auditor conducts interviews with control owners to understand how processes work. They may ask for live demonstrations.
4. Testing: The auditor inspects evidence to confirm controls are designed to meet the criteria. For Type I, they are validating design — not operating effectiveness over time.
5. Issue identification: If the auditor finds control gaps or design deficiencies, they will flag them. You may have an opportunity to remediate before the report is finalized.
6. Report drafting and delivery: The auditor produces a report containing their opinion, a description of your system, the criteria tested, and any exceptions noted.

Type I timeline

Phase 4: The Type II audit

A SOC 2 Type II audit tests whether controls operated effectively over a defined observation period, typically three to twelve months. Most organizations choose a six-month or twelve-month window.

What to expect

1. Observation period begins: The clock starts on the agreed date. All controls must be operating from this point forward.
2. Ongoing evidence collection: Unlike Type I, you need to collect evidence continuously throughout the observation period — access reviews, change approvals, incident logs, monitoring alerts.
3. Midpoint check-in (optional but recommended): Some auditors offer an interim review partway through the observation period to catch issues early.
4. Fieldwork: After the observation period ends, the auditor performs detailed testing. They sample transactions, review logs, and verify that controls operated consistently.
5. Exception handling: If a control failed during the period, the auditor documents the exception. A few exceptions do not automatically mean a qualified opinion, but patterns of failure will.
6. Final report: The Type II report includes everything from Type I plus the auditor's testing results and opinion on operating effectiveness.

Type II timeline

Phase 5: Report delivery and beyond

Once you receive your SOC 2 report, the process does not end.

Distribute the report

SOC 2 reports are restricted-use documents. Share them under NDA with customers, prospects, and partners who request them. Many companies set up a trust center or compliance portal to manage requests.

Plan for the next period

SOC 2 Type II reports cover a specific window. To maintain continuous coverage, plan the next observation period to begin immediately after the current one ends. Auditors call this a "bridge period" — any gap between periods means you have a coverage lapse that buyers may question.

Continuous monitoring

The most efficient SOC 2 programs do not treat the audit as a seasonal event. Instead, they:

• Monitor control health in real time
• Collect evidence automatically where possible
• Review and update policies on a regular cadence
• Track remediation items from previous audit exceptions

This continuous approach reduces the scramble before each audit and catches issues before they become exceptions.

Common pitfalls in the SOC 2 audit process

• Starting evidence collection too late: Begin during readiness, not after the auditor's first request list arrives.
• Single-threaded ownership: SOC 2 touches engineering, IT, HR, and legal. Assign control owners across teams and give them visibility into the timeline.
• Ignoring the observation period: For Type II, controls must operate every day of the period. A policy that exists but is not followed will result in exceptions.
• Choosing the wrong auditor: A mismatched firm can slow the process and increase costs. Do your diligence upfront.

How episki helps

episki streamlines every phase of the audit process. During readiness, the platform performs automated gap analysis against SOC 2 requirements and generates a prioritized remediation plan. During the observation period, structured evidence collection with ownership tracking and review cadences ensures nothing falls through the cracks. When fieldwork begins, the auditor collaboration portal gives your CPA firm scoped access to controls, evidence, and Q&A threads — eliminating back-and-forth emails. Start a free trial to see the full audit workflow in action.