Map three roles: who runs controls, who oversees management, and who independently evaluates the results. Mark where the same person fills more than one role. For example, a suitably independent director or adviser might challenge management’s risk decisions, while a separate reviewer checks control evidence without reviewing their own work. Record responsibilities, conflicts, and escalation routes. These arrangements need to fit the company; reciprocal board seats alone do not establish independence. Discuss the control design with your auditor and obtain governance or legal advice before changing board or internal audit arrangements.
How do we turn a customer deadline into a workable SOC 2 plan?
Work backward from the date the customer needs the report, not the date you hope to sign an engagement letter. Confirm the report type, required coverage, and whether the customer
