FAQ: What makes a record useful as SOC 2 audit evidence?

A useful record shows what happened, when it happened, which system or activity it covers, and who performed or reviewed the work. Keep enough context to connect it to the control being tested. For example, an access review needs more than a meeting invitation: retain the population reviewed, decisions, reviewer, date, and follow-up. Discuss formats with the auditor because evidence needs depend on the control and procedure. The goal is a clear trail from the stated process to the actual activity. Saving more files is not a substitute for saving records that explain the work.

Related: User access reviews; SOC 2 audit and compliance hub.

Further reading: NIST control-assessment guidance.

Additional FAQs

What work should a third-party risk tool help us do?

Start with the work your team struggles to complete. A third-party risk tool should help you: Check that it retains the evidence and reasoning behind decisions. A score alone will

SOC 1 Report – Who needs it?

SOC 1 is relevant when a service organization’s controls affect its customers’ internal control over financial reporting. Examples may include outsourced payroll or claims processing. Customers and their financial statement

Should we wait for the proposed SOC 2 updates before improving AI controls?

No. Begin with the AI uses and risks you already have. Identify owners, document data flows, review access, define appropriate human oversight, and retain records of important decisions and evaluations.

What is SSAE 18 (formerly SSAE 16)?

SSAE No. 18, Attestation Standards: Clarification and Recodification, clarified and recodified the AICPA attestation standards. It superseded SSAE No. 16 and other earlier standards, with specified exceptions. It covered more

How should we compare SOC 2 audit proposals beyond price?

Compare the same scope, report type, period, and delivery assumptions first. Then ask about the engagement team's experience with your service, partner involvement, evidence requests, communication cadence, and how scope

What are the SOC 2 criteria?

The five SOC 2 categories are Security, Availability, Processing Integrity, Confidentiality, and Privacy. Not every SOC 2 report covers all five categories. Read the report to see which categories and

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