SOC 2 Type II Implementation Checklist

Overview

SOC 2 Type II compliance demonstrates that your organization has maintained effective controls over a sustained audit period, typically six to twelve months. This checklist walks you through every phase of preparation — from scoping and gap analysis to evidence collection and auditor engagement. Use it to coordinate across engineering, security, and compliance teams and avoid common readiness pitfalls.

Readiness Phases

Define the system description and in-scope services
Map controls to the Trust Service Criteria
Conduct a gap analysis against current control state
Remediate identified gaps and document compensating controls
Collect evidence and test control operating effectiveness
Engage the auditor and manage the examination timeline

Trust Service Criteria Summary

Criteria	Focus area	Example controls
Security (CC)	Protection against unauthorized access	Firewalls, MFA, endpoint protection, access reviews
Availability (A)	System uptime and disaster recovery	SLA monitoring, failover testing, capacity planning
Processing Integrity (PI)	Accurate and complete data processing	Input validation, reconciliation, error handling
Confidentiality (C)	Protection of confidential information	Encryption at rest and in transit, DLP, classification
Privacy (P)	Personal data handling per commitments	Consent management, data retention, access requests

Evidence Collection Best Practices

Automate evidence collection wherever possible using GRC platforms or scripts that pull screenshots, logs, and configuration exports on a schedule. Organize evidence by control ID and map each piece of evidence to the specific criteria it supports. Maintain a chain-of-custody log for sensitive evidence. Start collecting evidence at least two months before the audit window opens to ensure you have enough operating history.

Common Readiness Gaps

Missing or incomplete access reviews for critical systems
No documented change management process for production deployments
Insufficient logging or log retention below the required period
Lack of formal risk assessment updated at least annually
Vendor management program without documented due-diligence assessments
Incident response plan that has never been tested through a tabletop exercise

Auditor Engagement Timeline

Engage your auditor at least three months before the planned audit window to agree on scope, walkthrough schedules, and evidence submission formats. Conduct a readiness assessment six to eight weeks before the observation period ends. Provide evidence in organized folders with clear naming conventions. Schedule management meetings at the midpoint and end of the observation period to address any exceptions early.

Frequently Asked Questions

What is the difference between SOC 2 Type I and Type II?

Type I evaluates the design of controls at a point in time. Type II evaluates both design and operating effectiveness over a period, typically six to twelve months. Type II provides stronger assurance to customers and prospects.

How long does SOC 2 Type II preparation take?

Most organizations need six to nine months for first-time readiness, including gap remediation and the observation period. Subsequent audits are faster because controls and evidence workflows are already established.

Which Trust Service Criteria are required?

Security (Common Criteria) is always required. Availability, Processing Integrity, Confidentiality, and Privacy are optional and should be selected based on customer expectations and contractual obligations.

Can we use automated tools for evidence collection?

Yes. Platforms like Vanta, Drata, and Tugboat Logic automate evidence pulls from cloud providers, identity systems, and ticketing tools. Automation reduces manual effort and ensures evidence is current.

What happens if the auditor finds exceptions?

Exceptions do not automatically result in a qualified opinion. The auditor evaluates whether compensating controls exist and whether the exception is isolated or systemic. Addressing exceptions promptly and documenting corrective actions is critical.