Processing Integrity

Processing integrity is one of the five Trust Service Criteria (TSC) used in SOC2 audits to evaluate an organization's controls related to ensuring the accuracy, completeness, and timeliness of its processing of data. The TSC require an organization to implement measures to protect against errors, omissions, and unauthorized alterations or deletions of data.

The processing integrity principle includes the following criteria:

  • Control Environment: This criterion requires an organization to establish and maintain an environment that supports the achievement of its objectives related to processing integrity. This includes setting the tone at the top, establishing a code of conduct, and ensuring that policies and procedures are in place to manage processing integrity risks.
  • Risk Assessment: This criterion requires an organization to identify, assess, and manage risks related to processing integrity. This includes identifying the data that requires processing integrity, assessing the likelihood and impact of potential processing errors, and implementing appropriate controls to mitigate risks.
  • Processing Integrity: This criterion requires an organization to implement controls to ensure the accuracy, completeness, and timeliness of its processing of data. This includes implementing data validation checks, error detection and correction procedures, and ensuring that data is processed in accordance with relevant policies and procedures.
  • Monitoring: This criterion requires an organization to implement monitoring and testing procedures to ensure that its processing integrity controls are operating effectively. This includes conducting regular data quality assessments, monitoring processing logs, and reviewing processing incidents.
  • Incident Management: This criterion requires an organization to implement procedures for managing incidents related to processing integrity, including identifying and resolving errors, mitigating the impact of errors, and implementing corrective actions to prevent similar incidents from recurring.

Overall, an organization must demonstrate that it has appropriate processing integrity controls in place to ensure the accuracy, completeness, and timeliness of its processing of data. The SOC2 audit report provides assurance to stakeholders that the organization has implemented these controls effectively.