Defining the Scope for a SOC 2 Type 2 Audit: A Key Step in Achieving Compliance
Scoping a SOC 2 Type 2 audit is a pivotal stage in the pursuit of SOC 2 compliance.
SOC 2 (System and Organisation Controls 2) is a framework for auditing and reporting on the controls a business has in place to safeguard customer data and ensure its security, availability, processing integrity, confidentiality, and privacy.
This guide will walk you through how to define the scope for a SOC 2 Type 2 audit:
1. Clearly Outline Business Objectives:
Start by identifying the goals and objectives of the audit. Why is your organisation seeking SOC 2 compliance? A clear understanding of your business objectives will help you determine the audit's scope.
2. Identify Relevant Trust Services Criteria (TSC):
SOC 2 audits are rooted in the Trust Services Criteria, which encompass security, availability, processing integrity, confidentiality, and privacy. Determine which TSC are applicable to your organisation based on the services you provide and the data you handle.
3. Identify the Systems Within Scope:
Pinpoint the systems, applications, and processes that fall under the audit's purview. These are the systems directly impacting the security and privacy of customer data.
4. Define the Audit Period:
Specify the timeframe for the audit. SOC 2 Type 2 audits typically span a minimum of six months, with the option to extend to 12 months or longer, based on the organisation's requirements.
5. Determine the Extent of Testing:
Identify the specific controls and policies slated for testing during the audit. This should encompass both IT controls (e.g., access controls, encryption, monitoring) and non-IT controls (e.g., HR policies, incident response procedures).
6. Identify Third-Party Service Providers:
Assess whether your organisation relies on third-p
arty service providers (e.g., cloud hosting, data centres) and determine if their controls should be within the audit's scope.
7. Document Your Scope:
Maintain a comprehensive scoping document that clearly outlines all relevant information, encompassing systems, processes, controls, and timeframes to be covered during the audit.
8. Consider Legal and Regulatory Requirements:
Ensure your audit scope accommodates any legal and regulatory requirements applicable to your industry or jurisdiction.
9. Engage an Auditor:
Select a qualified CPA firm or audit provider to conduct the SOC 2 Type 2 audit. They will collaborate with you to finalise the scope and carry out the audit.
10. Regularly Review and Update:
Remember, the scope of a SOC 2 audit should b
e reviewed and updated on an annual basis to ensure its ongoing relevance and alignment with your organisation's operations and risk profile.
Remember, he scoping phase is a critical determinant in setting the boundaries for your SOC 2 audit.
A well-defined scope not only contributes to a successful and efficient audit process but also provides assurance to your customers that their data is handled securely.