A guide to standard requirements for a SOC 2 Type 1 audit
Purpose
The primary objective of this document is to provide Trustero clients with clear and comprehensive guidance to ensure they are prepared and audit-ready for a SOC 2 Type 1 audit. Developed in collaboration with our audit partners, this guidance standardizes the evidence and documentation requirements, promoting consistency across all audits.
Context
A SOC 2 Type 1 audit, guided by AICPA standards, focuses on verifying that the description of your organization's systems is accurate and that the controls designed to protect these systems are suitable for achieving the intended security and compliance goals as of a specific date. This means that the audit checks whether your system's safeguards are described correctly and are capable of effectively managing risks according to the selected trust service criteria (security, confidentiality, availability, processing integrity, privacy) set forth by the AICPA.
Building a “Blueprint” for Audit Readiness
Comparing the process to building a house, a SOC 2 Type 1 audit is like reviewing a house’s blueprint. This blueprint, representing the design of organizational controls, must adhere to compliance standards, similar to housing laws and zoning requirements. It includes details such as the layout of electrical systems, plumbing, and window placements, which in a SOC 2 environment correspond to the design of cybersecurity measures, data handling protocols, and system integrity checks.
The blueprint is carefully reviewed and audited to ensure all compliance requirements are met, confirming that once the house (or in SOC 2 terms, the control environment) is built, it will not face any legal or zoning issues. This audit verifies that the design, if implemented as planned, will result in a control system that operates effectively and meets all selected trust service criteria.
Transition to SOC 2 Type 2
Upon approval of this blueprint in a Type 1 audit, the organization can then proceed to "build the house" - that is, implement the controls as designed. This leads to a SOC 2 Type 2 audit, where the house is not just built but also observed in operation, ensuring it functions effectively and is in line with the initial design specified in the blueprint.
Outline of Required Evidence and Documentation
- System Description and Control Design
- Detailed system description, including infrastructure, processes, and personnel.
- Defined control objectives and designs, demonstrating how they meet SOC 2 criteria.
- Blueprint of Controls
- Infrastructure diagram with outlined supporting tools to show the integration of key controls.
- Defined configuration and setting requirements of supporting tools, highlighting their role in the control environment.
- Example: Control - VM02 Vulnerability Scans for Cloud Infrastructure, Objective states: Automated technical vulnerability scans are conducted weekly to identify and manage vulnerabilities to prevent exploitation of known vulnerabilities.
- The auditor needs to verify that this control, as designed, is capable of achieving the stated objective.
- Policy and Plan Documentation
- Comprehensive policies and plans related to each control
- Evidence of how these policies and controls align with SOC 2 requirements
- Evidence that policies have been reviewed and approved by management
- Enforced by requiring acknowledgement by all employees
Conclusion
By adhering to this structured set of requirements, Trustero’s audit partners can efficiently and effectively assess the suitability of control designs in SOC 2 Type 1 audits, while Trustero clients can confidently step into the audit fully prepared, thus ensuring a seamless audit process that complies with all necessary regulations.