You’re facing a SOC 2 audit, and you don’t quite know what to expect or how to prepare for it. Although an independent auditor will inspect your company’s IT security program, you’re not entirely sure what information the resulting report may contain. To get fully prepared, it can be helpful to look at some real-life SOC 2 audit report examples. In the following article, we’ll look at a few sample SOC 2 reports, but first, let’s address the obvious question.
What is a SOC 2 report?
A SOC 2 report is a third-party audit that reveals the organizational structure of a company’s security program and indicates if the controls in place are safe, effective, and compliant with SOC 2 regulations. The document may cover the following criteria: security, availability, confidentiality, processing, integrity, and privacy. Of these criteria, only security is mandatory, but depending on the scope of the audit, some or all of the other criteria can be included.
Since an SOC 2 audit report may be shared with your potential business partners, it’s important to understand exactly what it says about your company’s security program. Structurally, an SOC 2 report contains five sections:
- Section 1: Auditor Report, a summary of audit findings and their alignment with SOC 2 criteria
- Section 2: Management Assertion, confirmation that the auditor had access to all relevant documentation
- Section 3: Description of Company Program, an overview of your company’s security program
- Section 4: Controls Tested, a detailed list of the security control the auditor tested and the outcome of those tests
- Section 5: Company Response, an optional company response to the auditor’s conclusion
Let’s look at each of these sections to understand their significance.
The following SOC 2 report examples have been omitted for brevity. Click here or on the example images below to access the full, free report template.
Understanding the SOC 2 report
The SOC 2 report is an attestation report, developed by the American Institute of Certified Public Accountants (AICPA), that evaluates a service organization’s controls related to security, availability, processing integrity, confidentiality, and privacy, commonly known as the trust service criteria. Unlike some one-size-fits-all compliance frameworks, SOC 2 reports are tailored to the unique risks and operational realities of each organization.
The report’s primary purpose is to provide insight into whether an organization has implemented adequate controls to protect its client’s data and ensure system reliability. This detailed assessment not only boosts customer confidence but also helps organizations pinpoint areas for improvement. Think of it as an external check, a “health check” for a company’s critical infrastructures associated with data security and privacy.
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Learn MoreSection 1: Auditor report
In section 1, the independent service auditor specifies the scope of the audit (e.g., “This audit involves security plus availability and confidentiality”). Section 1 is also where the auditor reveals how confident they are that your company is compliant with the security standards set by SOC 2.
Often, people think the outcome of an audit is a simple pass or fail, but the real question is, “Did the company comply with all SOC 2 criteria?” Section 1 provides the answer to this question, which makes it the most important part of the report.
Section 1 provides a quick overview of whether the auditor encountered any issues and if they have reasonable assurance that your company is compliant. Test results in section 4 will then give more details about any problems they encountered.
Here’s an example of Section 1 of a SOC 2 report from the American Institute of Certified Public Accountants (AICPA).
Section 2: Management assertion
While the auditor creates the management assertion section, the company being audited is required to sign this section. In doing so, the company confirms that they have provided the auditor with all the information and complete documentation needed to render an accurate judgment.
Companies do occasionally provide false information or withhold information during a SOC 2 assessment audit, despite the risk to their reputation for doing so. Your signature here protects the auditor, who can then say, “We drew our conclusion based on the documents they gave us. We had no idea that they’d falsified information.”
Read the “Confidently choose your SOC 2 trust service criteria” article to learn more!
Section 3: Description of company program
The third section of the SOC 2 report provides a description of your company’s internal IT security controls, so it’s almost always the longest section of the report. Sometimes, a friendly auditor will offer to help you create this document, but most of the time, it’s your company’s responsibility.
Section 3 can be very thorough or quite limited, depending on how much information you want to share. Either way, it is intended to be an overview of your company’s entire security program that includes a list of:
- The system(s) being audited
- All departments accessing the system(s)
- Your IT policies and procedures
- Risk assessment and incident response processes
- How you onboard new employees
- How do you give access to the security program to employees?
Section 3 varies by company. Some feel safe sharing everything, including highly specific inside information about things like access controls, encryption, and possible vulnerabilities. Others take a far more cautious approach in order to protect themselves, concerned that a detailed description of their security infrastructure, including potential points of entry, may somehow get into the hands of hackers, even if the report isn’t made for public consumption. The rise of hacking and the increased prevalence of ransomware have made this cautious approach more common. For those companies, section 3 will contain only concise, key information.
Someone considering doing business with your company will find this part of the report very important because it reveals important details about the program being audited. It won’t tell them everything, but it will give a good idea of all relevant components, data security controls, and any notable incidents that led to system changes.
Companies are responsible for Section 3
Your company won’t get to see Sections 1 and 2 or know what the auditor concluded until the SOC 2 report is ready. However, you do have to sign the management assertion and build Section 3 before the audit starts.
Many companies are unaware that they are responsible for Section 3, so they are left scrambling to create the document when the auditor asks for it. When that happens, it can delay the whole process because most auditing firms will refuse to start an audit without a completed Section 3. Fortunately, some auditors create pre-filled templates to help companies follow the required format and layout.
Section 3 as a control of its own
One thing to note: Section 3 is intended to be a living document that reflects your company’s current state, so when you experience changes, those changes must be reflected in this section. For example, maybe your company recently migrated onto the cloud. That is a significant change that must be reflected in Section 3.
If you discontinued a consumer product this year or replaced it with a new product, the relevant information needs to be updated. In fact, this section should be treated almost as a control of its own, something that you maintain and update consistently and regularly, not at the last minute before an audit starts.
Since Section 3 gives a detailed overview of your company’s security program, it requires the collaboration of many different departments. Your marketing team writes a description of the system(s) being audited. Your engineering team provides an update on the company’s technical inventory. Process owners may need to provide details about relevant processes. All of this requires time, so early preparation will make an audit go a lot smoother.
Read the “The role of Board of Directors in SOC 2 compliance: necessity or strategic advantage?” article to learn more!
Section 4: Controls tested
The fourth section of a SOC 2 report provides a detailed list of the security controls protecting customer data that the auditor tested. Typically, the auditor will describe how they inspected these controls and then share the test results from their inspection.
Section 4 is where the auditor will explain the controls your company has implemented. If the auditor is 100% confident in your compliance, section 4 will be a description of those controls. If they are not 100% confident in your SOC 2 compliance, the auditor will explain which control failed to operate effectively and why.
Readers are most likely to be current stakeholders or people considering doing business with you, so what they find in this section may have a direct impact on your company’s bottom line.
Section 5: Company response
In section 5, your teams can respond to the auditor’s observations of failed controls. For example, your team may say something like, “The auditor conducted this test, but in our defense, here is what we believe really happened.”
From your response, a reader who is considering doing business with you may decide that the auditor was tougher than they needed to be and say, “We still feel comfortable working with this company.” It also provides them the opportunity to go back to your company and ask if you’ve fixed the problem. Bear in mind, companies have a lot of leeway for how they respond, and in some cases, you may decide not to respond at all.
*Due to the nature of this section, no example will be provided.
SOC 2 Overview and Guides
This provides a comprehensive introduction to the SOC 2 compliance readiness process, essential for SaaS vendors in the United States.
What to expect in a SOC 2 report template
A SOC 2 report template serves as a structured framework for showcasing how an organization safeguards data and maintains operational integrity. It provides transparency into the systems, controls, and processes that align with the five Trust Service Criteria: security, availability, processing integrity, confidentiality, and privacy. While formats may differ slightly by auditor, every SOC 2 report follows a consistent pattern to ensure clarity, accountability, and comparability across organizations.
- Executive summary
This section provides a concise overview of the report’s intent, defining the purpose, audit scope, and key findings. It helps readers quickly grasp the organization’s overall security environment and the context of the audit engagement. - Scope and methodology
Here, auditors outline which systems, processes, and geographic locations were evaluated. It also explains the audit methodology, such as sampling methods and evaluation techniques, used to test the effectiveness of internal controls. - Detailed control descriptions
This segment dives deep into how each control operates in practice. It links organizational policies and technical safeguards to the Trust Service Criteria, offering transparency into how security and compliance objectives are achieved. - Testing procedures and results
Auditors document the procedures performed to validate each control, such as observing operations, inspecting evidence, or re-performing activities. This section also summarizes test outcomes, providing insight into both control strengths and exceptions identified during the audit. - Conclusions and recommendations
Based on testing results, this section assesses whether the organization’s controls are effectively designed and functioning. It may also include recommendations to enhance existing processes or address identified risks to strengthen compliance maturity. - Attestation by the auditor
The report concludes with the auditor’s signed opinion, verifying that the evaluation accurately reflects the organization’s control environment and adherence to SOC 2 principles. This attestation adds credibility and external assurance.
An SOC 2 report template acts as a comprehensive guide for assessing an organization’s commitment to security and compliance. Beyond satisfying audit requirements, it provides valuable insights for continuous improvement, helping organizations strengthen trust with clients, partners, and regulators alike.
Benefits of achieving SOC 2 compliance
Investing in SOC 2 compliance is not merely about fulfilling a contractual obligation. The journey to obtaining an SOC 2 report brings multiple strategic benefits, including:
- Enhanced data security
The rigorous audit process uncovers vulnerabilities and ensures that robust controls are in place to safeguard sensitive data. - Improved operational efficiency
By streamlining and documenting processes, companies can boost internal efficiency and minimize risk. - Increased customer trust and market credibility
With cyber threats on the rise, demonstrating proven controls helps build stronger relationships with stakeholders. - Regulatory alignment
Many industries operate under strict regulatory requirements. SOC 2 compliance directly addresses these, reducing the risk of fines and enhancing the organization’s reputation. - Competitive differentiation
In industries where security is paramount, having an SOC 2 report can be a unique selling point that separates a business from its competitors.
For organizations aiming to build a long-term strategy centered on security and trust, SOC 2 compliance proves to be a wise and sustainable investment.
How TrustCloud can help you achieve SOC 2
TrustCloud makes SOC 2 compliance faster and far less stressful. Through automation, AI-powered insights, and streamlined workflows, the platform dramatically cuts down the time and cost usually required to get audit ready. Instead of spending weeks gathering documents, mapping controls, and chasing evidence, you can complete readiness assessments in minutes.
TrustCloud also keeps your compliance journey rolling with continuous control assurance, keeping you audit-ready and in tune with evolving requirements without burning out your team.
Integrating SOC 2 into your overall compliance strategy
While achieving SOC 2 compliance is a significant milestone, it is only one element of a comprehensive security and compliance strategy. Organizations that excel typically integrate SOC 2 controls into a broader framework that may encompass other regulations such as ISO 27001, GDPR, or HIPAA. This approach ensures a holistic view of risk management and enables companies to address multiple compliance challenges simultaneously.
The process begins by establishing a governance structure that supports ongoing risk management, regular audits, and continuous improvement. By doing so, organizations can create a resilient environment where compliance is not just a one-time effort but a continuous journey. Aligning SOC 2 controls with overall business objectives further reinforces the value of the investment, ultimately enhancing both security and operational efficiency.
Tips for maintaining SOC 2 compliance post-audit
Achieving SOC 2 compliance is an important milestone, but maintaining it requires consistent attention and proactive management. An SOC 2 report represents your organization’s security posture at a specific point in time, not a permanent certification.
To stay compliant, you must embed continuous improvement into your operations, regularly assess your controls, and ensure your team remains vigilant against emerging risks and threats.
- Continuous monitoring
Implement real-time monitoring tools to track system activities, user behavior, and data access patterns. Immediate alerts for anomalies or suspicious events enable quick remediation and reduce the risk of undetected security incidents. - Periodic reviews
Compliance is never static. Schedule regular reviews of your security policies, procedures, and technical controls to reflect changes in technology, business processes, or regulatory requirements. This keeps your compliance framework aligned with evolving risks. - Ongoing training
Educate employees through regular security awareness programs. Training ensures that everyone, from leadership to frontline staff, understands their role in maintaining compliance and recognizes potential threats like phishing or data mishandling. - Internal audits
Conduct internal compliance checks between official audits to identify control gaps early. Internal audits not only validate current practices but also provide opportunities to strengthen weak areas before they escalate into issues during external assessments. - Engage with external experts
Partner with cybersecurity and compliance professionals to gain fresh insights and independent validation of your practices. Their expertise helps your organization stay updated with changing standards, threats, and industry best practices.
By treating SOC 2 compliance as an ongoing journey rather than a one-time event, organizations can foster a culture of security, accountability, and continuous improvement. This approach not only ensures ongoing compliance but also builds lasting trust with clients and stakeholders.
Be prepared for your next SOC 2 audit
Now that you have a better understanding of what to expect from an SOC 2 audit report, you should feel prepared to deal with your next audit. Remember, early preparation of section 3 will help things go a lot smoother. Keep the information in that section updated so it accurately reflects your company’s current state. Don’t wait until the last minute before an audit begins!
Want to know what to do next? Check out how to securely share your SOC 2 report. If you need help, you can find a template for an SOC 2 audit report at the website of the American Institute of Certified Public Accountants (AICPA).
Frequently asked questions
What is included in a SOC 2 report?
A SOC 2 report is a comprehensive document prepared by a licensed CPA or accredited auditor that describes and evaluates your organization’s security controls. According to TrustCloud, Section 3, “Description of company program,” is typically the longest and includes critical details such as the systems being audited, involved departments, IT policies and procedures (for risk assessment and incident response), employee onboarding practices, and how access is provisioned.
Another key part, Section 2, “Management assertion,” must be signed by your company’s leadership. This statement confirms that the auditor was given all relevant and complete documentation, protecting the auditor in case any information was withheld. Additionally, the report outlines Section 4, “Controls tested,” where the auditor lists each control they evaluated, how it was tested, and the outcomes. Positive results are shown here as assurance of solid processes; failures or exceptions are also noted, which helps readers understand areas needing attention.
Finally, Section 5, “Company response,” allows your organization to respond to any auditor findings, explaining your perspective, remediation plans, or clarifications. This section can reassure stakeholders by showing proactive management of any issues. Altogether, these sections ensure transparency, accuracy, and evidence-based validation of your security posture.
What is the difference between SOC 2 Type I and Type II?
SOC 2 offers two distinct types of attestation, each serving different purposes:
- Type I assesses your control environment at a point in time. It evaluates whether your security controls are properly designed and documented on that specific date. Typically faster and less resource-intensive, Type I is ideal for organizations new to SOC 2 seeking a baseline review or initial credential to expedite vendor processes or early-stage customer requirements.
- Type II, on the other hand, evaluates not only the design but also the operational effectiveness of those controls over a period, usually three to six months, though it can extend up to twelve. This type demonstrates that your controls aren’t just in place but actually functioning reliably over time. It’s considered the industry standard, especially for enterprise clients, as it provides a deeper assurance.
In essence, Type I is a snapshot; Type II is performance over time. Organizations often begin with Type I to establish a foundation, then move to Type II once controls are mature and stakeholders demand ongoing validation.
Who is responsible for writing the "Description of company program" section in a SOC 2 report?
The responsibility for crafting Section 3, “Description of company program,” lies entirely with your organization, not the auditor. Although auditors may provide pre-filled templates, they typically expect your team to draft and tailor this section to accurately reflect your actual environment, policies, systems, and practices.
This section is often the longest because it must clearly describe everything within scope: your audited systems, departments, IT policies such as incident response and risk processes, employee onboarding and access procedures, and more. The depth of detail is at your discretion; some companies include exhaustive technical insights, while others choose a concise overview to avoid exposing sensitive architectural details.
Because Section 3 must remain current, it’s treated as a living document. Updates are required whenever you roll out a new product, migrate to the cloud, retire systems, or make other significant changes. Preparing this section typically requires input across multiple departments, such as IT, engineering, marketing, and operations, to ensure accuracy and completeness. Ideally, you should start drafting it early to avoid delays once the auditor is ready to begin.
What is the auditor’s opinion in a SOC 2 report?
The auditor’s report section, not to be mistaken for a simple pass/fail, is more nuanced. After examining scope, responsibilities, and any limitations, the auditor issues one of four possible opinions:
- Unqualified: Controls are well-designed and operating effectively.
- Qualified: Some parts work, but a few require attention.
- Adverse: Controls are materially inadequate.
- Disclaimer of Opinion: Insufficient information to judge.
Though it isn’t presented as a grade, this opinion gives a snapshot of how reliable the findings are.
Why use a SOC 2 template or example?
SOC 2 audits can be daunting, packed with dense language and complex structure. That’s why downloadable templates and illustrative examples are invaluable. They guide teams on how to organize each section, such as the Auditor’s Report, Management Assertion, System Description, Tested Controls, and Company Response, and help ensure clarity, completeness, and consistency in documentation. Templates also save time and reduce common missteps during audits, helping to convey your control environment accurately and with confidence.
