Complete Guide to SOC 2 Audits

SOC 2 Audit Process: From Prep to Attestation

For MSPs and MSSPs, SOC 2 compliance is more than a security milestone, it’s a business enabler.
The audit is the pivotal stage where your internal controls are reviewed, tested, and documented by an independent auditor. It’s what turns months of preparation into a tangible report you can use to prove trustworthiness, win deals, and scale securely.

This guide breaks down the entire SOC 2 audit process, from pre-audit readiness to final report delivery, so you know exactly what to expect, who needs to be involved, and how to avoid costly missteps.

What Is a SOC 2 Audit?

A SOC 2 audit is a formal, independent evaluation that determines whether your organization’s systems and practices meet the AICPA’s Trust Services Criteria:

• Security (required)
  
• Availability
  
• Processing Integrity
  
• Confidentiality
  
• Privacy
  

The outcome is an attestation report that auditors, clients, and procurement teams can rely on to assess your internal controls.

Type I reports assess control design at a specific point in time.

Type II reports evaluate whether those controls were operating effectively over a sustained period (typically 3–12 months).

The SOC 2 Audit Process Explained

Here’s how the full SOC 2 audit process unfolds:

• Pre-Audit Readiness Review
  Conduct an internal review, or work with a readiness partner, to identify control gaps and align documentation before the audit begins.
  
• Scoping and Documentation
  Define what’s in scope: systems, services, departments, and vendors. Finalize which Trust Services Criteria apply. Security is mandatory; the others are based on your business model and client needs.
  
• Fieldwork and Evidence Collection
  The audit team will collect documentation, review system configurations, evaluate logs, and conduct interviews with key personnel. They’ll validate your policies, procedures, and technical safeguards.
  
• Control Evaluation and Testing
  • For Type I: The auditor reviews control design only.
    
  • For Type II: Controls are tested for consistent performance over the defined period.
    
• Remediation (If Needed)
  If gaps or deficiencies are identified, you’ll have the opportunity to remediate before final reporting.
  
• Report Drafting and Review
  The auditor compiles a comprehensive report including:
  
  • Control descriptions
    
  • Tests performed
    
  • Results and exceptions
    
  • Auditor’s opinion (clean, qualified, or adverse)
    
• Attestation and Report Delivery
  The completed SOC 2 report is issued and can be used to fulfill vendor due diligence, respond to RFPs, and assure prospective customers.
  

Key Stakeholders in the Audit Process

SOC 2 audits require cross-functional involvement:

• Compliance or Security Lead – Orchestrates the process and manages documentation
  
• DevOps or IT Team – Provides access to system logs, cloud configurations, and technical evidence
  
• Legal and Leadership – Own risk oversight, incident response, and data privacy policies
  
• External Auditor – Licensed CPA firm that performs the assessment and issues the official SOC 2 report
  

Common Challenges in SOC 2 Audits

Avoid these common roadblocks that delay or complicate audits:

• Missing or outdated evidence
  (e.g., expired access logs, outdated policy documents)
  
• Unclear control ownership
  (No one assigned to key tasks like log review or change approvals)
  
• Weak change management trails
  (Missing documentation of code, infrastructure, or configuration changes)
  
• Training and onboarding gaps
  (No formal security awareness program or checklist for offboarding former employees)
  

Proactive readiness and well-documented systems go a long way in ensuring audit success.

FAQs About SOC 2 Audits