Ensure compliance with our comprehensive AICPA SOC 2 checklist, covering system identification, risk analysis, control implementation, audits & continuous monitoring.
1
Identify and Document the System
2
Identify and Analyze Relevant Risks to Achieve The Objectives
3
Design & Implement Controls to Mitigate Identified Risks
4
Conduct Preliminary SOC 2 Audit Internally
5
Approval: Internal SOC 2 Audit Findings
6
Remediate Any Identified Issues or Weaknesses
7
Design and Execute Tests on The Effectiveness of The Controls
8
Compile Detailed Report of Test Findings
9
Approval: Detailed SOC 2 Report Findings
10
Engage With a Certified Public Accountant (CPA) Firm for External SOC 2 Audit
11
Cooperate with CPA During External SOC 2 Audit
12
Address and Mitigate Any Issues Detected by The CPA
13
Review and Analyze CPA's SOC 2 Report
14
Approval: CPA's SOC 2 Report
15
Distribute SOC 2 Report to Relevant Stakeholders
16
Implement Continuous Monitoring and Regular Reviews of The Controls
Identify and Document the System
In this task, you need to identify and document the system that will be assessed for SOC 2 compliance. This system could be an application, a network, or any other component of your organization's information system. The documentation should include the purpose, scope, and technical specifications of the system. It is crucial to accurately identify the system to ensure that the assessment is focused and comprehensive.
1
Application
2
Network
3
Database
4
Infrastructure
1
On-premises
2
Cloud
3
Hybrid
Identify and Analyze Relevant Risks to Achieve The Objectives
In this task, you need to identify and analyze the relevant risks that could affect the achievement of the SOC 2 objectives. Risks can arise from various sources, such as internal processes, external factors, or regulatory requirements. It is important to carefully assess the risks and their potential impact on the system's security, availability, processing integrity, confidentiality, and privacy. By conducting this analysis, you can prioritize the implementation of controls to mitigate the identified risks.
1
Technical
2
Operational
3
Compliance
4
Legal
5
Reputational
1
High
2
Medium
3
Low
1
Frequent
2
Probable
3
Occasional
4
Remote
5
Improbable
Design & Implement Controls to Mitigate Identified Risks
In this task, you need to design and implement controls to mitigate the identified risks. Controls can include technical, administrative, or physical measures that reduce the likelihood or impact of a risk. Consider using industry best practices and frameworks, such as ISO 27001 or NIST SP 800-53, to guide the design and implementation of controls. By effectively implementing controls, you can enhance the system's security, availability, processing integrity, confidentiality, and privacy.
1
Preventive
2
Detective
3
Corrective
1
Implemented
2
Planned
3
Not Applicable
Conduct Preliminary SOC 2 Audit Internally
In this task, you need to conduct a preliminary SOC 2 audit internally to assess the system's compliance with the trust services criteria. This internal audit will help identify any issues or weaknesses in the controls implemented. It is important to ensure that the audit is conducted by knowledgeable personnel who are independent from the development and implementation of the controls. By conducting this preliminary audit, you can address any issues proactively before engaging with a certified public accountant (CPA) firm for the external SOC 2 audit.
1
Infrastructure
2
Policies and Procedures
3
Access Controls
4
Data Security
5
Change Management
1
Compliant
2
Non-compliant
Approval: Internal SOC 2 Audit Findings
Will be submitted for approval:
Conduct Preliminary SOC 2 Audit Internally
Will be submitted
Remediate Any Identified Issues or Weaknesses
In this task, you need to remediate any identified issues or weaknesses that were discovered during the preliminary SOC 2 audit. These issues can include non-compliance with the trust services criteria or deficiencies in the controls implemented. It is crucial to address these issues promptly and effectively to ensure the system's compliance with SOC 2 requirements. By remedying these issues, you can improve the system's security, availability, processing integrity, confidentiality, and privacy.
1
Access Control
2
Data Encryption
3
Incident Response
4
Backup and Recovery
5
User Awareness Training
1
High
2
Medium
3
Low
Design and Execute Tests on The Effectiveness of The Controls
In this task, you need to design and execute tests to assess the effectiveness of the controls implemented to mitigate the identified risks. These tests can include vulnerability assessments, penetration testing, or simulated attacks. It is important to ensure that the tests cover all relevant controls and provide objective and reliable results. By conducting these tests, you can validate the effectiveness of the controls and identify any gaps or weaknesses that need to be addressed.
1
Vulnerability Assessment
2
Penetration Testing
3
Social Engineering
4
Security Incident Simulation
Compile Detailed Report of Test Findings
In this task, you need to compile a detailed report of the findings from the tests conducted on the effectiveness of the controls. The report should include an analysis of the test results and any recommendations for improvement. It is important to ensure that the report is comprehensive, well-structured, and easily understandable to facilitate the decision-making process. By compiling this report, you can provide valuable insights for the external SOC 2 audit and ongoing compliance efforts.
Approval: Detailed SOC 2 Report Findings
Will be submitted for approval:
Compile Detailed Report of Test Findings
Will be submitted
Engage With a Certified Public Accountant (CPA) Firm for External SOC 2 Audit
In this task, you need to engage with a certified public accountant (CPA) firm to perform the external SOC 2 audit. It is important to select a reputable and experienced CPA firm with expertise in SOC 2 assessments. By engaging with a CPA firm, you can ensure an independent and objective evaluation of the system's compliance with the trust services criteria.
Cooperate with CPA During External SOC 2 Audit
In this task, you need to cooperate with the certified public accountant (CPA) firm during the external SOC 2 audit. This cooperation includes providing access to the system, facilitating interviews with relevant personnel, and sharing documentation and evidence of controls implemented. By actively cooperating with the CPA firm, you can ensure a smooth and efficient audit process.
1
Provide System Access
2
Attend Interviews
3
Share Documentation
4
Provide Evidence
Address and Mitigate Any Issues Detected by The CPA
In this task, you need to address and mitigate any issues or non-compliance findings detected by the certified public accountant (CPA) during the external SOC 2 audit. These issues can include deficiencies in controls, gaps in compliance with the trust services criteria, or weaknesses in the system's security, availability, processing integrity, confidentiality, and privacy. It is crucial to promptly take corrective actions and implement necessary improvements to ensure the system's compliance.
1
Control Deficiency
2
Compliance Gap
3
Security Weakness
4
Processing Integrity Issue
5
Confidentiality Breach
Review and Analyze CPA's SOC 2 Report
In this task, you need to review and analyze the certified public accountant (CPA)'s SOC 2 report. The report provides an independent assessment of the system's compliance with the trust services criteria. It is important to carefully review and analyze the report to validate the findings, recommendations, and any identified areas for improvement. By conducting this review and analysis, you can gain insights into the system's performance and further enhance its compliance.
Approval: CPA's SOC 2 Report
Will be submitted for approval:
Review and Analyze CPA's SOC 2 Report
Will be submitted
Distribute SOC 2 Report to Relevant Stakeholders
In this task, you need to distribute the SOC 2 report to relevant stakeholders, such as senior management, clients, or regulatory bodies. The report provides assurance about the system's compliance with the trust services criteria and its security, availability, processing integrity, confidentiality, and privacy. It is important to ensure that the report is shared securely and in a timely manner to maintain transparency and accountability.
1
Senior Management
2
Clients
3
Regulatory Bodies
4
Audit Committee
1
Email
2
Secure File Transfer
3
Physical Delivery
Implement Continuous Monitoring and Regular Reviews of The Controls
In this task, you need to implement continuous monitoring and regular reviews of the controls implemented to maintain SOC 2 compliance. Continuous monitoring involves ongoing assessment of the system's performance, detection of any changes or anomalies, and timely response to security incidents or operational issues. Regular reviews ensure that the controls remain effective and aligned with the changing business environment. By implementing these monitoring and review practices, you can ensure ongoing compliance and enhance the system's security and integrity.
