Implementation fails when "the company" owns controls. Audits pass when a named person owns each control, executes it on cadence, and produces evidence.
Do this first:
Ownership is the single biggest predictor of audit success. If no one owns the control, no one produces evidence.
Readiness tells you what is missing, what evidence you must produce, and how long implementation will take. Start with the controls that affect the most audit tests.
Typical first‑phase controls:
These six control families drive the majority of audit samples. Get them right before adding optional Trust Services Criteria.
Auditors test whether your controls operate as documented. If the documentation does not match reality, you fail. If the documentation is missing, you fail.
Core artifacts:
Consistency matters more than perfection. Use the same template every time so evidence is repeatable.
Evidence that is not scheduled becomes end‑of‑quarter panic. Build a calendar that assigns each control to an owner and sets a recurring due date.
A cadence that works for most teams:
Set calendar reminders, automate alerts, and track completion in a shared spreadsheet or GRC tool. Monthly reviews catch gaps before they become audit exceptions.
Before your external auditor tests samples, you should test your own controls. Internal audits find gaps early, when they are easy to fix.
Neutral Partners offers internal audit services to uncover gaps and confirm controls operate as designed. We test evidence quality, verify control ownership, and identify what will fail before the external audit starts. Since 2017, we have kept a 100% audit pass rate across every client engagement.
An internal audit removes surprises, saves remediation time, and keeps your team productive during the external audit.
Build a clean PBC (Provided By Client) package so audit requests do not interrupt product work. Organized evidence means auditors get what they need in hours, not weeks.
A clean audit package includes:
Auditors sample evidence across the observation period. If evidence is missing for a single month, that control fails testing.
Foundational controls can be built in weeks, but Type 2 audits require evidence collected over 3 to 12 months. The right plan is phased and risk‑based: implement high‑impact controls first, collect evidence consistently, then add optional criteria as needed.
Ownership. If no one owns the control step, no one produces evidence. Assign a named person to every control, give them time to execute it, and track completion on a calendar. Shared ownership means no ownership.
Not always. Many teams start with a simple evidence system (shared drive, spreadsheet calendar, standardized templates) and add GRC tools when scale demands it. Tools help with automation and reminders, but they do not replace clear ownership or consistent execution.
Identity and access management, change management, logging and monitoring, and incident response. These four control families affect almost every audit test and drive the majority of exceptions. Get them right before adding optional Trust Services Criteria like availability or processing integrity.
We scope your implementation, build controls that auditors can test, validate them with internal audits, and keep you audit‑ready throughout the observation period. Your external audit becomes predictable, not a fire drill. Learn more about our compliance services or explore our full SOC 2 certification service.
Next step: If you want to implement controls that pass the first time, talk to us about building a phased implementation plan. We will scope your controls, assign ownership, validate evidence quality, and keep your team building while compliance moves forward.