What actually happens during a SOC2 audit? Week by week breakdown

What actually happens during a SOC2 audit? Week by week breakdown

For many companies, a SOC 2 audit is the first major test of their information security maturity. Understanding what actually happens during the process helps remove uncertainty and allows teams to prepare effectively instead of reacting under pressure. This guide breaks down each stage of the audit week by week — from initial readiness to the delivery of the final report.

Preparation phase - from readiness assessment to defining the scope

The SOC 2 journey begins with a readiness assessment. During this stage, the organization organizes processes, policies, and documentation that will later serve as audit evidence. It’s also the time to define the scope of the engagement — identifying which Trust Services Criteria (Security, Availability, Processing Integrity, Confidentiality, Privacy), systems, teams, and vendors will be covered.

In practical terms, this means collecting and structuring policies, updating procedures, and setting up mechanisms to capture evidence — such as access logs, employee training records, and security testing results. At this stage, the company also decides whether to start with a Type I audit (an evaluation of control design at a specific point in time) or a Type II audit, which tests control effectiveness over a defined period — typically six to twelve months.

Investing in a solid preparation phase pays off later - it shortens the actual audit, minimizes remediation work, and helps avoid delays once fieldwork begins.

Week 1 - kickoff and finalizing the scope

The first week marks the official kickoff. During this phase, the company and the auditor finalize the scope, timeline, and responsibilities. The auditor issues a PBC list (Provided-By-Client) — a detailed checklist of documents and evidence to be submitted by specific deadlines.

It’s also the time to assign process owners — key people responsible for areas such as security, engineering, HR, IT, or compliance — and to decide how evidence will be shared, for example through a GRC platform or secure file transfer.

By the end of this week, expectations are clear on both sides, and the audit has a structured roadmap for the coming weeks.

Week 2 - process walkthroughs and initial evidence review

In week two, auditors conduct process walkthroughs to understand how controls operate in real life. They typically review areas such as Identity and Access Management (IAM), Software Development Lifecycle (SDLC), Change Management, Incident Response, Vendor Management, and Business Continuity/Disaster Recovery (BCP/DR).

At the same time, they begin reviewing the first set of evidence — policies, configuration screenshots, log samples, and incident reports. The goal is to confirm that controls are designed appropriately and match the system description. This phase often results in refinements to documentation and sets the stage for formal control testing.

Week 3 - sampling and detailed verification

Week three is when things start to get more granular. The auditor requests population data — complete datasets covering relevant events from the audit period (for example, all employee offboardings, change requests, or training completions). From these populations, they select random samples to test control effectiveness.

Each selected sample requires specific supporting evidence — HR tickets, SSO logs, training confirmations, code review records, or change approval evidence. This process verifies that documented procedures are actually being followed in day-to-day operations, not just written down in policies.

Weeks 4-6 - testing controls in practice

This is the most intensive part of the entire engagement. During weeks four through six, the auditor performs hands-on testing of both control design and operating effectiveness. Typical areas examined include:

• Access management — verifying that accounts are created and revoked on time

• Code reviews — confirming every code change has independent approval

• Incident response — checking if incidents were handled, analyzed, and documented correctly

• Vulnerability management — validating that critical findings were remediated within defined SLAs

• Vendor oversight — ensuring high-risk vendors maintain valid SOC reports or similar attestations

During this phase, the auditor may request additional clarifications, screenshots, or logs. The objective is full transparency and proof that controls worked consistently throughout the review period.

Weeks 7-8 - compiling results and drafting the report

After testing concludes, the auditor consolidates all findings and prepares a draft report. Meanwhile, the organization reviews its system description and fills any evidence gaps that remain.

The draft typically includes the auditor’s opinion, the management’s system description, test results, and — if applicable — identified exceptions or observations. This is the key moment to clarify issues and provide missing context before the report moves into the final stage.

Weeks 9-10 - management assertion and final review

Next comes the management assertion — a formal statement in which the organization confirms that the described controls were designed and operated effectively throughout the audit period. The auditor then performs a quality review and a subsequent events inquiry to confirm no significant changes occurred after the audit period that could affect results.

By the end of this stage, both sides share a consistent understanding of the findings, and the report is ready for finalization.

Weeks 11-12 - final report delivery

In the final weeks, the organization receives the signed SOC 2 report. It includes the auditor’s opinion, management assertion, system description, detailed test results, and optionally an Additional Information section with management’s responses or clarifications.

This document serves as formal proof of compliance and can be shared with clients, partners, or investors to demonstrate a commitment to data security and operational excellence.

Type I vs. Type II - what’s the difference?

While both report types share a similar structure, they serve different purposes.

• Type I evaluates whether controls are properly designed at a single point in time — often used as a first step for organizations new to compliance.

• Type II assesses how those controls operate over an extended period, providing deeper evidence of consistency and maturity.

In practice, many companies start with a Type I report to build credibility quickly, then move on to Type II once processes have matured.

Commonly requested evidence examples

Auditors tend to focus on several recurring categories of proof:

• Access management - ensuring access rights are revoked immediately after employee termination

• Security training - verifying all employees complete annual awareness programs

• Software lifecycle - confirming all code changes are peer-reviewed

• Vulnerability management - validating timely remediation of critical issues

• Vendor management - maintaining up-to-date SOC reports from third-party providers

Such evidence has a direct impact on the audit outcome and demonstrates that controls are not only defined but effectively enforced.

Key performance indicators (KPIs) auditors look for

Auditors care not just about the existence of controls, but about how reliably they operate. For Type II audits, certain key metrics are particularly important:

• Access revocation timeliness - ≥99% within SLA

• Code review coverage - 100% of changes reviewed

• MFA and EDR coverage - near-complete deployment across all users and devices

• Critical vulnerability remediation - within defined SLA windows

• Security training completion - 100% of employees trained

While not regulatory requirements, these benchmarks have become industry norms indicating a high level of operational maturity.

Common pitfalls and how to avoid them

Organizations often struggle with incomplete system descriptions, missing automated evidence, or outdated vendor inventories. The best way to avoid these issues is through continuous collaboration with the auditor and use of compliance automation tools, which streamline evidence collection and reduce manual work.

Regular internal reviews are also invaluable — they help identify potential gaps early, ensuring there are no surprises during the audit.

Turning compliance into a business advantage

A SOC 2 audit doesn’t have to be overwhelming. When approached strategically, it does more than produce a report — it strengthens governance, increases transparency, and builds client trust. Consistent controls and well-documented evidence not only support compliance but also accelerate sales and partnership processes.

If your company is preparing for its first SOC 2 audit and isn’t sure where to begin, consider conducting an Audit Readiness Assessment. In just a short time, it helps you evaluate your current maturity level, identify control gaps, and create a realistic timeline. As a result, the audit becomes a predictable, confidence-building process — not a source of uncertainty.