How to Audit SOC 2: Preparation Guide for SaaS and IT Companies
What Is a SOC 2 Audit?
A SOC 2 audit is an independent examination conducted by a qualified accountancy firm to assess how well an organisation protects customer data. The audit evaluates controls across five Trust Services Criteria: Security (mandatory), Availability, Processing Integrity, Confidentiality, and Privacy.
Unlike other compliance frameworks, SOC 2 is not a pass/fail certification. Instead, auditors review your security controls and issue a report describing what they found. That report becomes a trust signal you share with customers, partners, and prospects who need assurance that their data is safe.
For SaaS and information technology companies, a SOC 2 report is often a non-negotiable requirement in enterprise sales cycles. Without it, procurement teams and security officers may block deals entirely.
SOC 2 Type 1 vs Type 2: Which Audit Should You Choose?
Before starting the audit process, you need to decide which report type fits your business needs.
SOC 2 Type 1 evaluates the design of your security controls at a single point in time. It confirms that your controls are suitably designed, but does not test whether they operate effectively over time. Type 1 audits are faster and cheaper, typically taking 2 = 4 weeks of auditor fieldwork after a brief preparation phase.
Most organisations choose Type 1 as a stepping stone or when they need to close a deal urgently. However, many enterprise customers and partners now expect a Type 2 report.
SOC 2 Type 2 assesses both the design and operational effectiveness of your controls over a defined observation period - usually 3, 6, 9, or 12 months. Auditors collect evidence throughout that window to prove that controls operated consistently. Type 2 reports carry more weight because they demonstrate sustained commitment to information security.
The consensus in the market is that SOC 2 Type 2 is the gold standard. If your controls have been in place for at least six months and your customers require ongoing assurance, Type 2 is the right choice.
How to Prepare for a SOC 2 Audit
1. Define Your Audit Scope
Scope defines which systems, services, and Trust Services Criteria will be included in the audit. A well-defined scope focuses auditor attention on the parts of your business that handle customer data and reduces unnecessary cost.
Start by mapping out:
The services or products you offer
The infrastructure and tools that support those services (cloud hosting, identity management, logging, monitoring)
Which Trust Services Criteria are relevant (Security is mandatory; others depend on your services)
Physical and logical boundaries (offices, data centres, third-party suppliers)
A narrow, clearly documented scope makes the audit process smoother and helps auditors understand what they need to test. Over-scoping adds cost and complexity without improving trust.
2. Conduct a Readiness Assessment
A readiness assessment is a mock audit that identifies gaps before the official audit begins. It can be performed internally or by an independent third party.
The assessment should simulate auditor questions and testing approaches. It typically covers:
Policy documentation and whether policies reflect actual practice
Control ownership and accountability
Evidence availability and completeness
Logging, monitoring, and alerting configurations
Access control reviews and user lifecycle management
Incident response and change management processes
Readiness assessments save time and money by surfacing issues early. Fixing gaps during preparation is far cheaper than addressing findings during the official audit or, worse, after the report is issued.
Tempo Audits offers SOC 2 audit preparation support that helps tech companies identify and close gaps efficiently, using plain-English guidance tailored to your tech stack.
3. Document Policies and Procedures
Auditors need to see that your controls are documented, approved, and communicated to relevant staff. This means writing clear, concise policies that describe:
What the control does
Who owns it
How it operates
How often it is reviewed
Avoid copying generic templates. Policies should reflect how your organisation actually works. If a policy describes a quarterly access review but your team performs it monthly, document the monthly cadence.
Key policies typically include:
Information security policy
Access control and user provisioning
Change management
Incident response
Data classification and handling
Vendor risk management
Business continuity and disaster recovery
Each policy should be version-controlled, approved by leadership, and accessible to relevant team members.
4. Implement and Test Your Controls
Controls are the technical and administrative measures that protect customer data. Common examples include:
Multi-factor authentication (MFA) on all critical systems
Role-based access control (RBAC) with regular reviews
Centralised logging and monitoring with alert thresholds
Vulnerability scanning and patch management
Encryption in transit and at rest
Automated backup and recovery processes
Once controls are in place, you need to prove they operate effectively. This means collecting evidence over time, such as:
Screenshots of system configurations
Logs showing access reviews
Tickets documenting change approvals
Scan reports demonstrating vulnerability management
Training completion records
For a SOC 2 Type 2 audit, auditors will request samples of this evidence at multiple points during the observation period. Consistent, well-organised evidence makes the process faster and reduces back-and-forth.
5. Choose Your Auditor
SOC 2 audits must be performed by a licensed CPA firm in the US or a qualified accountancy firm in the UK and Europe. Not all auditors are equally familiar with tech companies, cloud infrastructure, or distributed teams.
When selecting an auditor, consider:
Experience with SaaS and IT companies – Do they understand your tech stack and workflows?
Remote-first audit delivery – Can they work effectively with hybrid and distributed teams?
Communication style – Do they explain findings in plain English, or do they rely on jargon?
Speed and responsiveness – How quickly can they quote, schedule, and deliver the audit?
Tempo Audits specialises in SOC 2 and ISO 27001 audits for modern tech companies. We offer remote-first delivery, fast quoting, and a collaborative approach designed around your tools and startup operating realities. Learn more about SOC 2 audit services.
The SOC 2 Audit Process: Step-by-Step
Once you have prepared and selected an auditor, the formal audit process unfolds in a series of phases.
Step 1: Audit Kickoff and Planning
The auditor schedules a kickoff call to confirm scope, timelines, and expectations. They will request an initial set of documents, including:
System description
Management assertion letter
Organisational chart
Key policies and procedures
This phase typically takes 1–2 weeks and sets the foundation for fieldwork.
Step 2: Evidence Collection and Review
Auditors request evidence to verify that controls are designed and operating as described. The type and volume of evidence depend on whether you are pursuing Type 1 or Type 2.
For Type 1, auditors collect a single sample at the audit date. For Type 2, they collect multiple samples throughout the observation period (e.g., quarterly access reviews, monthly vulnerability scans).
Evidence requests are typically delivered via a shared portal or spreadsheet. Organising evidence in advance and naming files clearly can cut days or weeks off this phase.
Tempo Audits provides an Evidence Preparation Guide to help clients structure and submit evidence efficiently.
Step 3: Fieldwork and Testing
During fieldwork, auditors test the controls in scope. This involves:
Reviewing system configurations
Inspecting logs and reports
Interviewing control owners
Verifying that evidence matches documented procedures
Fieldwork for a Type 1 audit typically takes 2–4 weeks. For Type 2, fieldwork may extend 4–6 weeks depending on scope and organisation size.
Step 4: Addressing Exceptions
If auditors identify gaps - such as missing evidence, control failures, or undocumented processes - they will flag these as exceptions. You will have an opportunity to remediate or provide additional context.
Minor exceptions may be noted in the report without affecting the overall opinion. Major exceptions can delay report issuance or require scope adjustments.
Step 5: Draft Report Review
The auditor prepares a draft report and shares it with you for review. This is your chance to:
Verify factual accuracy
Clarify descriptions of controls
Request edits to the system description or management assertion
Draft review typically takes 1–2 weeks.
Step 6: Final Report Issuance
Once both parties agree on the draft, the auditor issues the final SOC 2 report. The report includes:
The auditor's opinion on the design (Type 1) or design and operating effectiveness (Type 2) of controls
A management assertion letter
A detailed system description
Testing procedures and results
The final report is confidential. You control who sees it - typically customers, prospects, and partners under NDA.
SOC 2 Audit Timeline: What to Expect
Timelines vary depending on audit type, scope, and your organisation's readiness.
SOC 2 Type 1 Timeline:
Preparation and readiness: 4–12 weeks
Official audit fieldwork: 2–4 weeks
Draft review and finalisation: 1–2 weeks
Total: 2–4 months from start to final report
SOC 2 Type 2 Timeline:
Preparation and readiness: 4–12 weeks
Observation period: 3–12 months (controls must operate during this window)
Official audit fieldwork: 4–6 weeks
Draft review and finalisation: 2–4 weeks
Total: 6–15 months from start to final report
Many organisations begin with a SOC 2 Type 1 to establish a baseline, then transition to Type 2 after controls have operated for at least six months.
Tips for a Successful SOC 2 Audit
Assign Clear Control Owners
Every control should have a designated owner responsible for implementation, monitoring, and evidence collection. Ambiguity leads to gaps and delays.
Automate Evidence Collection Where Possible
Manual evidence gathering is time-consuming and error-prone. Automation tools can export logs, generate reports, and track configuration changes continuously. This reduces audit burden and improves accuracy.
Perform Internal Audits Before the Official Audit
Test your controls internally to confirm they operate as documented. Internal audits surface issues early and build confidence in your readiness.
Invest in Security Awareness Training
Auditors often test whether employees understand security policies. Regular training demonstrates a culture of security and reduces the risk of exceptions.
Monitor and Respond to Security Events
SOC 2 auditors expect to see evidence of continuous monitoring and timely incident response. Set up alerts, document incidents, and demonstrate that your team responds appropriately.
Maintain Detailed Change Logs
Change management is a core control area. Track all changes to production systems, document approvals, and retain evidence of testing and rollback procedures.
Why Choose Tempo Audits for Your SOC 2 Audit?
Tempo Audits is a cybersecurity-focused auditing and certification service built for modern, fast-growing tech companies. We specialise in SOC 2 and ISO 27001 audits, with a remote-first delivery model, plain-English communication, and a collaborative approach designed around your tech stack.
Key benefits include:
Fast quoting and scheduling – Get started quickly without lengthy forms or delays
Remote-first audits – Work with auditors who understand distributed teams and cloud infrastructure
Tech-native approach – Auditors trained on the tools SaaS companies use, from AWS to Okta to GitHub
Clear communication – No jargon, no fluff - just straightforward guidance to help you find conformity and improve your security posture
Whether you are pursuing SOC 2 Type 1, Type 2, or both, Tempo Audits delivers audits reimagined for the way modern tech companies operate.
Final Thoughts
Auditing SOC 2 is a structured process that requires clear scope, thorough preparation, and disciplined evidence collection. While the timeline varies depending on audit type and organisational readiness, the steps remain consistent: define scope, assess readiness, document policies, implement and test controls, choose an auditor, and work through the audit phases methodically.
By treating SOC 2 as an opportunity to strengthen your information security posture - not just a compliance checkbox - you build customer trust, unlock enterprise sales, and create a foundation for sustainable growth.