SOC 2 Audit Requirements and the Evidence Checklist

Type 1 vs Type 2: What Auditors Expect

Type 1 requirements:

• Policies and control descriptions documented and approved
• Proof that controls exist and are designed appropriately at a specific date
• System description with boundaries, components, and data flows
  
  

Type 2 requirements:

• All Type 1 items
• Evidence that controls operated consistently over the observation period (typically 3, 6, or 12 months)
• Proof of remediation for any gaps identified during the period

Type 1 shows readiness. Type 2 shows reliability. Most enterprise customers require Type 2.

Evidence Checklist Auditors Request Most Often

Identity and Access Management

• Multi‑factor authentication (MFA) enforcement proof across all critical systems
• Current user and administrator access lists
• Onboarding and offboarding records with dates and approvals
• Quarterly or monthly access review records showing review completion, exceptions identified, and remediation actions
  
  

Change Management

• Change tickets with approval workflows and timestamps
• Release notes, deployment logs, or version control records
• Emergency change workflow documentation and evidence of post‑implementation review
  
  

Security Monitoring

• Logging configuration proof for critical systems and applications
• Alert triage records showing investigation, resolution, and escalation
• Vulnerability scans with remediation tickets and closure evidence
• Penetration test reports and remediation tracking
  
  

Incident Response

• Incident response plan with roles, procedures, and escalation paths
• Incident log (even if no incidents occurred, auditors need proof you tracked status)
• Tabletop exercise notes, attendee lists, and follow‑up action items
  
  

Vendor Management

• Vendor inventory with service descriptions and data access levels
• Vendor risk review notes or questionnaires
• Key contracts and security addenda covering data handling and breach notification
  
  

People Controls

• Security awareness training completion records
• Acceptable use policy acknowledgment from employees and contractors
• Background check records for personnel with access to sensitive systems
  
  

What Makes Evidence Auditor‑Ready

Auditors evaluate whether evidence demonstrates that controls operate as documented. Evidence should meet four criteria:

• Time‑stamped: Shows when the control ran
• Owned: Identifies who executed the control
• Complete: Includes inputs, outputs, decisions, and follow‑up actions
• Repeatable: Uses the same template, format, or tool every time

Inconsistent or incomplete evidence creates audit exceptions. Fix the evidence process before the observation period starts.

Build a Year‑Round Evidence Plan

Waiting until audit time to gather evidence wastes time and creates gaps. Build an evidence calendar instead:

1. Map controls to cadence: List every control and how often it runs (daily, weekly, monthly, quarterly)
2. Assign ownership: Name the person responsible for executing and documenting each control
3. Create a storage structure: Use consistent folders, naming conventions, and version control
4. Review monthly: Check for missed items, incomplete documentation, or controls that stopped running

Organizations with year‑round evidence systems respond to auditor requests in hours, not weeks.

How to Reduce Audit Findings

Most audit findings trace back to three issues:

• Control descriptions do not match reality: Update documentation to reflect how controls actually operate
• Evidence collected inconsistently: Standardize templates and automate reminders
• Controls stopped running mid‑period: Monitor control execution and escalate delays immediately

Neutral Partners validates control design and evidence quality before the external audit starts. We identify what auditors will question, fix gaps during the observation period, and keep your team from spending weeks chasing evidence. Since 2017, we have kept a 100% audit pass rate.

Common Questions About SOC 2 Audit Requirements

Do we need every Trust Services Criteria category?

No. Security is mandatory. Availability, confidentiality, processing integrity, and privacy are optional. Add categories only if your customers require them or if they align with your service commitments.

What evidence matters most for Type 2?

Anything that demonstrates routine operation over time: monthly access reviews, change tickets with approvals, log reviews, vulnerability scans, and incident response tests. One‑time activities do not satisfy Type 2 requirements.

Can a tool generate all audit evidence?

No. Tools help with automated evidence collection (logs, configuration snapshots, user lists), but human processes still require documentation. Risk reviews, vendor assessments, incident response exercises, and access review decisions need manual records.

How do we reduce audit findings and exceptions?

Match control descriptions to what actually happens, then collect evidence on schedule. Run a gap assessment before the observation period starts, fix incomplete controls, and test evidence quality with an internal audit.

Where does Neutral Partners help?

We set up the evidence system, validate controls before the audit, and keep audit requests from overwhelming your team. You get a year‑round compliance process that stays audit‑ready without constant firefighting. Learn more about our compliance services or explore our full SOC 2 certification service.

Key SOC 2 Audit Requirements Resources

• AICPA SOC 2 Trust Services Criteria: https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-2
• Neutral Partners SOC 2 services: https://neutralpartners.com/frameworks/soc-2
• Full compliance services: https://neutralpartners.com/services

Next step: If you want to validate your evidence system before the auditor arrives, talk to us about building a year‑round compliance process. We will organize your evidence, test your controls, and keep you audit‑ready from day one.