Growth attracts attention and attention invites scrutiny. As companies scale, customers and partners expect clear evidence of strong security practices. SOC type 2 addresses this need by assessing how controls perform during everyday operations, not just during audits.
The Cloud Security Alliance reports that 92% of organisations now undergo repeated compliance audits each year, reflecting a clear move toward continuous assurance models. Supporting this trend, industry benchmarks show that security remains the most consistently evaluated control area within SOC 2 Type 2 reports.
This guide provides a complete, easy-to-follow explanation of SOC 2 Type 2 compliance, covering audits, certification requirements, reporting and ongoing compliance expectations for modern service providers. Partner with Qualitas Consulting to achieve SOC 2 compliance with clarity and confidence.
What SOC Type 2 Means in Compliance and Security
SOC Type 2 evaluates how security controls operate during real business activity.
SOC Type 2 is part of the AICPA SOC framework and focuses on the operating effectiveness of controls within a service organisation. Instead of reviewing policies alone, it assesses how controls perform during everyday operations across a defined period.
According to a 2024 compliance benchmark report, 100% of analysed SOC 2 reports included the Security category, proving that security is central to every SOC Type 2 audit.
This approach provides stronger assurance because it reflects how systems behave under normal workload conditions. Businesses handling sensitive information rely on SOC Type 2 to validate their information security controls, improve their cybersecurity posture and support trust and assurance reporting.
From a compliance standpoint, SOC Type 2 strengthens:
- Customer data protection practices
- Internal security governance
- Vendor security assurance
- Enterprise customer due diligence
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Trust Services Criteria Covered in SOC Type 2 Reports
SOC Type 2 reports evaluate controls using defined Trust Services Criteria. The SOC 2 Trust Services Criteria establish the foundation of every audit. These criteria define how controls should protect systems, data and service availability.
Trust Services Criteria overview
| Criterion | Focus Area |
| Security | Protection against unauthorised access |
| Availability | System uptime and resilience |
| Processing Integrity | Accuracy and completeness of processing |
| Confidentiality | Protection of sensitive business data |
| Privacy | Proper handling of personal information |
Industry data shows that 75.3% of SOC 2 audits included Availability and 64.4% included Confidentiality controls, indicating that organisations are broadening audit scopes beyond just security.
Not all reports include every criterion. Many organisations begin with Security and expand coverage as their internal control environment matures.
How the SOC Type 2 Audit Process Works
The audit tests controls over several months using a structured evidence review. A SOC Type 2 audit is conducted by an independent CPA audit firm and follows a defined methodology. The goal is to verify that controls remain effective throughout the audit reporting period (3–12 months).
A compliance survey found that 58% of organisations now conduct four or more audits per year, reflecting how frequent and rigorous audit cycles have become.
SOC 2 audit process steps
1. SOC 2 readiness assessment, risk assessment and gap analysis
2. Review of control design and implementation
3. Evidence collection from systems, logs, and processes
4. Control testing over time
5. Documentation of audit exceptions and findings
Additional activities often include penetration testing, review of cloud infrastructure controls, and validation of third-party risk management processes.
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What to Expect in a SOC Type 2 Report
The report documents the scope, controls tested, results and auditor conclusions. A SOC 2 Type 2 report provides a detailed record of how controls were tested and whether they operated effectively. It supports vendor security reviews and enterprise procurement decisions.
A benchmark study found that the number of SOC 2 reports reviewed nearly doubled year over year, underlining strong demand and broader adoption in 2024.
Main sections of the report
- Auditor’s opinion
- System description and scope
- Control objectives and testing approach
- Results of control testing
- Identified exceptions and remediation actions
- SOC 2 report validity period and distribution controls
These reports are confidential and shared with customers under non-disclosure agreements.
SOC 2 audit execution becomes simpler with our end-to-end audit support.
Requirements for Achieving SOC Type 2 Certification
Achieving certification requires documented controls, evidence and monitoring. Although SOC 2 certification is an informal term, organisations must meet defined audit expectations. Controls must be clearly owned, documented, and consistently applied.
Common SOC 2 requirements
- Defined security policies and procedures
- Access controls and logging mechanisms
- Incident response and escalation processes
- Continuous compliance monitoring
- Clear compliance program ownership
Factors affecting SOC 2 audit cost include audit scope, system complexity and whether SOC 2 compliance tools or automation software are used. The SOC 2 audit timeline typically spans several months.
Benefits of SOC Type 2 Compliance for Your Business
SOC Type 2 strengthens trust and reduces security review friction. SOC Type 2 is widely adopted across SOC 2 for SaaS companies, SOC 2 for cloud service providers and regulated service vendors.
Business benefits include
- Faster enterprise sales approvals
- Improved customer confidence
- Reduced repetitive security questionnaires
- Stronger vendor compliance positioning
- Better regulatory alignment
Organisations using SOC 2 compliance automation and a SOC 2 compliance platform often maintain stronger security consistency with lower long-term effort.
Maintaining Continuous Compliance After SOC Type 2
Continuous compliance keeps controls effective and audit-ready. SOC Type 2 requires ongoing effort. Annual compliance audits demand that controls remain operational and evidence stays current.
Best practices for ongoing compliance
- Assign owners for every control
- Maintain a living SOC 2 readiness checklist
- Use SOC 2 automation software for evidence tracking
- Monitor system changes and risks
- Perform internal reviews between audits
These practices support long-term audit readiness and reduce operational disruption.
Conclusion
SOC Type 2 provides a structured, reliable way to demonstrate that security controls work as intended under normal operating conditions. By focusing on operating effectiveness, it delivers deeper assurance than point-in-time assessments and supports stronger risk management practices. For organisations handling customer or third-party data, this level of assurance is often a baseline requirement for enterprise engagement.
Success depends on clear scoping, consistent control execution and continuous evidence collection. When maintained properly, the approach supports audit readiness, simplifies customer security reviews and reinforces a strong security posture that adapts as systems, services and business needs evolve.
SOC Type 2 readiness, audits and renewals are supported through our full compliance services.
