SOC 2 compliance is an ongoing commitment, not a one off event. As your organisation approaches the next audit cycle, it’s important to reflect on the past year’s performance, assess your current posture, and plan strategically for what lies ahead. A well-structured year on year review process not only streamlines future audits but reinforces a culture of continuous improvement. This article outlines a practical approach to preparing for your next SOC 2 audit by looking back, planning forward, and embedding readiness into your operations.
Start with a Comprehensive Post-Audit Review
Begin by revisiting the outcomes of your last SOC 2 audit. Identify any exceptions, observations, or recommendations noted by the auditor. Were corrective actions implemented as planned? Did any issues resurface during the year? Reviewing past audit findings provides a roadmap for improvement and ensures that previously identified risks have been fully addressed. Document your remediation efforts clearly—this will be essential when auditors assess how effectively you’ve closed previous gaps.
Evaluate Control Performance Across the Year
SOC 2 is built on the principle of control effectiveness. Assess how your controls have performed throughout the year, not just during the audit period. Use internal audits, control testing, or automation tools to evaluate consistency and coverage. Look for any lapses in execution, such as missed log reviews, delayed access revocations, or unaddressed alerts. Continuous control monitoring helps identify small issues before they become audit exceptions.
Refresh Risk Assessments and Policy Documentation
Your systems, services, and business model may have evolved over the past year and your risk profile has likely shifted with them. Review and update your formal risk assessments to reflect new threats, technologies, or vendors. Likewise, revisit your policies and procedures to ensure they remain aligned with both SOC 2 Trust Services Criteria and your operational reality. Pay close attention to areas like access management, incident response, and data retention, where policy changes are often required as environments scale.
Update and Re-deliver Employee Training
Employee awareness is critical to maintaining SOC 2 compliance. Review the training delivered over the past year: Was it consistent? Were new hires onboarded with the correct material? Did refresher sessions reflect policy or system changes? Plan your next training cycle early and consider adding new content based on trends in audit exceptions, security incidents, or industry developments.
Engage Key Stakeholders Early Avoid last-minute preparation by involving key departments well in advance of your audit. Set up regular check-ins with IT, compliance, HR, and operations to review progress, assign responsibilities, and coordinate documentation. Ensure everyone understands what is expected and how their role contributes to audit readiness.
Document Activities and Evidence Continuously One of the most time-consuming aspects of audit preparation is gathering documentation. Simplify this by maintaining audit evidence throughout the year. Create a central repository for storing records like policy updates, training logs, change management tickets, and risk assessments. Tag evidence to specific SOC 2 criteria where possible. Using a compliance platform such as Drata or checklist can make this process far more manageable.
Review Vendor and Third-Party Risk Management
Your relationships with vendors and service providers can significantly impact your SOC 2 scope. Review vendor risk assessments, data handling agreements, and audit logs to ensure third-party compliance remains intact. If your vendor landscape has changed—whether through onboarding new tools or terminating contracts, update documentation accordingly. Include these assessments in your preparation materials to provide auditors with a clear view of your third-party risk management process.
Leverage Insights from the Previous Audit Team
If you worked with the same auditor last year, review their notes, communication style, and expectations. Understanding their areas of focus can help tailor your preparation. If you’re engaging a new auditor, reach out early to clarify expectations, evidence formats, and timelines. A smooth auditor relationship often begins with strong preparation and open communication.
Plan the Audit Timeline Strategically Schedule your next audit with intention. Choose a time that avoids major business disruptions—such as peak operational periods, system upgrades, or end-of-year reporting. Build in time buffers for evidence collection, remediation, and review before the auditor begins their fieldwork.
Embed Readiness into Your Culture
Finally, make compliance readiness a year-round mindset. Foster open communication about audit findings, recognise departments that contribute to strong outcomes, and promote security as a shared responsibility. By embedding audit preparation into your ongoing processes, you position SOC 2 as a business enabler—not a once-a-year hurdle.
Conclusion
Preparing for your next SOC 2 audit begins with reflection and ends with forward planning. By reviewing past findings, validating control effectiveness, engaging stakeholders, and maintaining thorough documentation, you lay the groundwork for a smooth and successful audit cycle. More importantly, you reinforce your organisation’s commitment to operational excellence, data protection, and sustained client trust.
