SOC 2 Process Flow Template Download

The SOC 2 Process Flow outlines the structured methodology an organization follows to achieve SOC 2 compliance. It involves selecting Trust Services Criteria (TSCs), defining scope, developing policies, implementing controls, collecting evidence, conducting readiness assessments, and undergoing a formal audit by a certified public accountant (CPA). The process ensures that an organization’s systems meet the principles of security, availability, processing integrity, confidentiality, and privacy. By following this flow, organizations demonstrate accountability, reduce risks, and build trust with stakeholders and clients.

SOC 2 Process Flow Step-By-Step Guide

Step 1: Introduction and Awareness

• Educate leadership and staff about SOC 2 and its importance.

• Define the key objectives of pursuing SOC 2 (e.g., client trust, compliance, risk management).

• Communicate that SOC 2 is not only an audit but a framework for continuous improvement.
  

Why it matters: Early awareness builds organizational commitment and ensures stakeholders understand SOC 2’s role in governance and security.

Step 2: Selection of Trust Services Criteria (TSCs)

• Identify which TSCs apply: Security (mandatory), Availability, Processing Integrity, Confidentiality, and Privacy.

• Map selected criteria to business goals and industry needs.

• Confirm management’s agreement on the selected scope.
  

Why it matters: Choosing the right criteria ensures the audit focuses on controls most relevant to the organization’s services.

Step 3: Scope Definition and Gap Analysis

• Define the boundaries of the SOC 2 audit, including systems, processes, and services.

• Conduct a gap analysis by comparing existing controls with SOC 2 requirements.

• Document findings in a control matrix to guide implementation.
  

Why it matters: A clear scope and gap analysis prevent wasted effort and provide a roadmap for remediation.

Step 4: Policy Creation

• Draft policies covering security, access control, incident response, data protection, and risk management.

• Decide between manual policy management and automated compliance tools (e.g., Drata, Vanta).

• Review and approve policies with input from management.
  

Why it matters: Policies form the foundation of SOC 2 compliance by standardizing security practices across the organization.

Step 5: Assign Roles and Responsibilities

• Define ownership for controls, policies, and evidence collection.

• Document responsibilities in job descriptions and governance frameworks.

• Ensure accountability by assigning executive sponsors and control owners.
  

Why it matters: Clearly defined roles avoid gaps in execution and strengthen accountability.

Step 6: Controls Implementation

• Identify and design preventive, detective, and corrective controls.

• Deploy controls such as firewalls, intrusion detection, encryption, and incident response plans.

• Monitor control effectiveness and adjust as needed.
  

Why it matters: Controls are the backbone of SOC 2 compliance, ensuring risks are managed effectively.

Step 7: Evidence Collection

• Gather documents, system logs, reports, and screenshots that prove control effectiveness.

• Organize evidence in a central repository for easy access.

• Validate accuracy and completeness of collected evidence.
  

Why it matters: Evidence demonstrates compliance and is essential for auditor verification.

Step 8: Readiness Assessment

• Conduct an internal self-assessment of policies, controls, and evidence.

• Identify gaps that may hinder audit readiness.

• Implement corrective actions and reassess.
  

Why it matters: A readiness assessment reduces the likelihood of negative findings during the formal audit.

Step 9: Audit Planning

• Select and engage a CPA firm experienced in SOC 2 audits.

• Define audit objectives, scope, and timelines.

• Share readiness findings and remediation progress with auditors.
  

Why it matters: Strong planning ensures the audit runs efficiently and expectations are aligned.

Step 10: Audit Fieldwork

• Provide auditors with requested evidence and system access.

• Participate in interviews and walkthroughs of processes.

• Address any real-time questions or clarifications.
  

Why it matters: Fieldwork validates compliance and determines whether controls are operating effectively.

Step 11: Audit Reporting

• Receive the SOC 2 report detailing findings, effectiveness, and recommendations.

• Share the report with key clients and stakeholders.

• Use findings to improve controls and governance.
  

Why it matters: The audit report builds trust and demonstrates the organization’s commitment to security and compliance.

Step 12: Remediation of Findings

• Address deficiencies or weaknesses highlighted in the audit.

• Implement corrective actions and update policies or controls as needed.

• Document all remediation activities for future audits.
  

Why it matters: Proactively resolving findings strengthens compliance and supports continuous improvement.

Step 13: Continuous Improvement

• Conduct regular reviews of controls, policies, and risks.

• Perform ongoing monitoring of security systems.

• Update compliance processes in line with regulatory or business changes.
  

Why it matters: SOC 2 is not a one-time exercise; continuous improvement ensures long-term compliance and resilience.

Conclusion

The SOC 2 Process Flow provides a structured, repeatable pathway to achieving and maintaining SOC 2 compliance. From selecting Trust Services Criteria to implementing controls, collecting evidence, and undergoing an independent audit, each step reinforces accountability and trust. By adopting continuous improvement practices, organizations not only meet compliance requirements but also strengthen security and build long-term confidence with customers, regulators, and partners.