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The Ultimate SOC 2 Type 2 Audit Checklist

Preparing for a SOC 2 Type 2 audit can be a daunting task, even for experienced teams. Unlike a Type 1, which assesses the design of controls at a point in time, a Type 2 audit verifies the operational effectiveness of those controls over a period, typically 6-12 months. This checklist is designed to be a practical guide to help you navigate the key areas of focus. It breaks down the complex requirements into actionable items across the five Trust Service Criteria, helping you identify gaps, gather evidence, and build confidence before the auditors arrive. Use it as a foundational tool to structure your compliance journey and demonstrate your organization's unwavering commitment to security and trust.

The Ultimate SOC 2 Type 2 Audit Checklist
  • 1.

    This is the foundational set of criteria, often referred to as the "common criteria," because they are applied in every SOC 2 examination. They concern the protection of information and systems from unauthorized access and attacks.
    • 1.1.
      Review user account lifecycle processes, including timely provisioning, de-provisioning, and periodic access reviews. Ensure role-based access controls (RBAC) are implemented and enforced.
    • 1.2.
      Verify the configuration and monitoring of firewalls, intrusion detection/prevention systems, and network segmentation. This also includes managing and reviewing security group rules.
    • 1.3.
      Examine procedures for managing and authorizing changes to systems, applications, and infrastructure. All changes should be tested, documented, and approved.
    • 1.4.
      Confirm that all employees complete security training upon hire and annually thereafter. The training should cover phishing, social engineering, and security policies.
    • 1.5.
      Assess the process for regularly scanning systems for vulnerabilities, classifying the risks, and remediating them within a defined timeframe.
    • 1.6.
      Evaluate the incident response plan, including roles, communication procedures, and testing (e.g., tabletop exercises). Ensure there is a process for logging and analyzing security events.
  • 2.

    This criteria focuses on the accessibility of systems, products, and services as stipulated by agreements or service level objectives. It's not just about uptime, but the supporting infrastructure.
    • 2.1.
      Check for system monitoring tools that track availability, utilization, and performance. Alerts should be configured for anomalous conditions.
    • 2.2.
      For on-premise data centers, verify the existence of controls for power redundancy (UPS, generators), cooling, and climate control.
    • 2.3.
      Review the documented disaster recovery plan and evidence of its testing. This includes data backup procedures and recovery time objectives (RTO) and recovery point objectives (RPO).
    • 2.4.
      Assess measures to handle Denial-of-Service (DoS) attacks and other network-based disruptions.
  • 3.

    This addresses whether system processing is complete, valid, accurate, timely, and authorized. It ensures your system does what it's supposed to do without significant errors or delays.
    • 3.1.
      Check for controls that validate input data for accuracy and completeness, and controls that ensure the integrity of output data.
    • 3.2.
      Examine logs that monitor key processing activities, including successful and failed transactions, and evidence of regular review.
    • 3.3.
      Verify that procedures exist for identifying, reporting, and correcting processing errors in a timely manner.
  • 4.

    Confidentiality pertains to the protection of information designated as confidential from unauthorized disclosure. This often includes data shared under a Non-Disclosure Agreement (NDA) or specific types of sensitive information.
    • 4.1.
      Confirm that a data classification policy is in place to identify confidential information.
    • 4.2.
      Assess the use of encryption for confidential data both in transit (e.g., TLS) and at rest (e.g., AES-256).
    • 4.3.
      Ensure that employees and contractors with access to confidential information have signed confidentiality or non-disclosure agreements.
    • 4.4.
      Verify methods for the secure disposal of confidential data, whether digital (secure deletion) or physical (shredding).
  • 5.

    This criteria is based on the organization's privacy notice and the Generally Accepted Privacy Principles (GAPP). It deals with the collection, use, retention, and disclosure of personal information.
    • 5.1.
      Review the public privacy notice to ensure it accurately describes data collection and usage practices. Confirm mechanisms for obtaining and managing user consent where required.
    • 5.2.
      Evaluate processes for handling data subject access, correction, and deletion requests (e.g., DSARs - Data Subject Access Requests).
    • 5.3.
      Check policies and procedures for the secure disposal of personal data once the retention period has expired.
    • 5.4.
      Ensure that only necessary personal data is collected and that it is used only for the purposes for which it was collected.
  • 6.

    This overarching category covers the "tone at the top" and the organization's strategic approach to risk and compliance.
    • 6.1.
      Document the formal risk assessment process, including how risks are identified, assessed, and prioritized on a regular basis.
    • 6.2.
      Management should have clearly communicated its objectives and strategy to the organization.
    • 6.3.
      Evidence that the Board of Directors or similar governing body provides oversight of the SOC 2 program and the organization's risk posture.
    • 6.4.
      Assess the process for evaluating and monitoring third-party vendors that have access to your systems or data, ensuring they meet your security standards.

Category: Business and Operations | Created: 11/09/2025

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