Compliance

SOC 2 Compliance Checklist: From Zero to Audit-Ready

A practical SOC 2 readiness checklist covering all five Trust Service Criteria. Learn what controls to implement, how to gather evidence, and how to prepare for a Type 1 or Type 2 audit.

July 22, 20257 min readShipSafer Team

SOC 2 (System and Organization Controls 2) is the most common security certification required by US enterprise customers. If you're selling B2B SaaS, you'll eventually be asked: "Do you have a SOC 2 report?"

Getting there requires implementing specific controls and demonstrating they work over time. This checklist walks through what you need for each Trust Service Criterion.

Understanding SOC 2 Structure

A SOC 2 audit evaluates your controls against the Trust Service Criteria (TSC) defined by the AICPA:

  • Security (CC) — Required for all SOC 2 reports
  • Availability (A) — Optional; system uptime and performance
  • Processing Integrity (PI) — Optional; processing is complete and accurate
  • Confidentiality (C) — Optional; protection of confidential information
  • Privacy (P) — Optional; collection and use of personal information

Most companies pursue Security + Availability. Security alone is the minimum.

Security Criterion (CC) — Required

The Security criterion has the most controls. They're organized into 9 categories:

CC1: Control Environment (Governance)

□ Information security policy written, approved by leadership, and reviewed annually
□ Organizational chart defines security responsibilities
□ Code of conduct / acceptable use policy
□ Background checks for employees with access to sensitive systems
□ Security awareness training completed by all employees (annual)
□ Risk assessment process documented and performed annually
□ Internal communication of security responsibilities (onboarding includes security training)

CC2: Communication and Information

□ Security policies communicated to all personnel
□ Relevant external information (threat intelligence, vendor alerts) reviewed
□ Data classification policy: defines public, internal, confidential, restricted
□ Asset inventory maintained (systems, software, data)
□ Vendor/third-party management program

CC3: Risk Assessment

□ Annual risk assessment covering all system components
□ Risk register documenting identified risks, likelihood, impact, treatment
□ Risks reviewed and updated when significant changes occur
□ Business continuity risk considered
□ Third-party risks assessed

CC4: Monitoring Activities

□ Security monitoring tools deployed (SIEM, IDS/IPS)
□ Continuous monitoring of systems (uptime, errors, security events)
□ Log review process documented and performed
□ Anomaly alerts configured with response procedures
□ Vulnerability scanning (internal and external) performed regularly
□ Penetration testing conducted annually
□ Security incidents tracked and reviewed
□ Internal audit or review of control effectiveness

CC5: Control Activities (Policies and Procedures)

□ Policies and procedures written for each control area
□ Change management process: all changes tested and approved before production
□ Software development lifecycle (SDLC) with security review stage
□ Incident response plan documented and tested
□ Business continuity plan and disaster recovery plan documented

CC6: Logical and Physical Access

□ User access requires approval (documented request and approval process)
□ Unique user IDs — no shared accounts
□ MFA enforced for all users accessing production systems
□ Principle of least privilege — users have only the access they need
□ Access reviews: quarterly for privileged accounts, annually for all
□ Access revoked within 24 hours of termination
□ Remote access secured (VPN/ZTNA with MFA)
□ Passwords: minimum length 12 chars, complexity, not reused
□ Physical access to data centers controlled (badge access, visitor logs)
□ Encryption at rest for sensitive data
□ Encryption in transit (TLS 1.2+) for all sensitive data
□ Cryptographic key management process

CC7: System Operations

□ Vulnerability management: critical patches applied within 30 days
□ Anti-malware on endpoints
□ Incident detection: IDS/SIEM configured and monitored
□ Security incidents documented, classified, and responded to
□ Problem management: recurring issues tracked to root cause
□ Capacity planning: monitor resource utilization
□ Backup and recovery tested (restore tested at least annually)

CC8: Change Management

□ Formal change management process
□ Changes tested in non-production before production
□ Changes peer-reviewed (code review)
□ Emergency change process documented
□ Rollback procedure for failed changes
□ Patch management policy
□ Dependency updates tracked and applied

CC9: Risk Mitigation

□ Risk treatment plan for identified risks
□ Insurance (cyber liability) in place
□ Vendor risk management: security reviews of key vendors
□ Business continuity: critical functions can continue during disruption
□ Data backup: RPO and RTO defined and tested

Availability Criterion (A) — Optional

□ Uptime commitment defined (e.g., 99.9% SLA)
□ System availability monitored and measured
□ Status page for users (status.yourdomain.com)
□ Incident communication process during outages
□ Redundancy for critical components (multi-AZ, load balancing)
□ Auto-scaling for unexpected traffic
□ DDoS protection in place
□ Database failover tested
□ Backup tested for successful restore within RTO
□ Disaster recovery plan tested annually

Confidentiality Criterion (C) — Optional

□ Confidential data identified and classified
□ Access to confidential data restricted to authorized personnel
□ Confidential data encrypted at rest
□ Confidential data not logged unnecessarily
□ NDAs in place with employees and contractors
□ Data destruction procedure when no longer needed
□ Confidential data transmission only over secure channels

Evidence Collection: What Auditors Will Ask For

For each control, auditors require evidence that the control exists and works. Start collecting evidence from day 1:

ControlEvidence Examples
Security trainingTraining completion records, dates, employee list
Access reviewsQuarterly spreadsheet review with approvals, exported from IdP
Vulnerability scansScan reports from ShipSafer, Qualys, Tenable with dates
Patch managementTicket history showing patches applied with timestamps
Incident responseIncident tickets with timestamps, resolution notes
Change managementPull requests with reviewer approvals, deployment logs
Backup testingScreenshot of successful restore test with date
Penetration testPentest report from the audit period
Background checksHR confirmation (not the actual results — auditors don't need to see these)

Type 1 vs Type 2: Which to Start With

SOC 2 Type 1 — Point-in-time: "Your controls are suitably designed" as of the audit date. Faster (6–12 weeks) but less valuable to buyers.

SOC 2 Type 2 — Period-of-time: "Your controls operated effectively for X months." 6–12 month observation period required. This is what most enterprise buyers want.

Recommendation: Go straight to Type 2. Type 1 is not universally accepted and you'll need Type 2 within 1–2 years anyway. The extra time to get Type 2 is worth it.

Timeline to SOC 2 Type 2

Month 1–2:  Gap assessment — identify missing controls
Month 3–4:  Implement controls and document policies
Month 5:    Readiness assessment (internal or with auditor)
Month 6–11: Observation period — controls in operation
Month 12:   Audit fieldwork (auditor reviews evidence)
Month 13:   Receive and review draft report
Month 14:   Receive final SOC 2 Type 2 report

Using a Compliance Platform

Tools like Vanta, Drata, Secureframe, and Tugboat Logic:

  • Connect to your systems via APIs (AWS, GitHub, Okta, etc.)
  • Automatically collect evidence (IAM reviews, vulnerability scans, training records)
  • Map your controls to TSC requirements
  • Generate pre-built policy templates
  • Coordinate with auditors

They significantly reduce the manual work of evidence collection. For a company pursuing SOC 2 for the first time, a compliance platform typically saves 200–400 hours of engineering and operations time.

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