编者按: The following is a sponsored blog post from AuditBoard:
SOC 2 compliance is stressful for many organizations, but achieving continuous compliance while lowering the annual frustration is within your reach. In practice, there are four steps that lead to continuous SOC 2 compliance:
第一步:确定你的范围
The first step on the way to SOC 2 compliance is scoping. 美国注册会计师协会建立了五大核心 信托服务标准 SOC 2审核应该考虑的问题. These criteria are based on the systems and processes in place at the organization — not every SOC 2 audit must consider all five categories. Then, determine which systems, policies, and procedures support relevant principles. Additional scoping considerations include your system(s) in-scope (i.e., 应用程序或服务, 人, 地点或实体, technology) and the timeline for the overall project from initiation to having the SOC 2 report readily available.
步骤2:差距分析 & 控制映射
Perform a readiness-assessment of the control environment to identify gaps between the 信托服务标准 and the internal control environment. This will determine if your existing controls are enough to meet the SOC 2 auditor's expectations. Performing a gap analysis or readiness assessment before the audit can help you close any lingering gaps in your compliance, enabling a more efficient audit process.
一旦你收集了你的控制, map your control environment to the 信托服务标准 — and also start gathering applicable documentation such as policies and procedures. Deliberately mapping the controls creates evidence of a complete and well-designed control structure. The mapping also provides the foundation management needs so they can attest to having controls in place to meet the SOC 2 criteria.
步骤3:外部报告
Finding a good partner for the SOC 2 audit is essential. Only a CPA firm can conduct your SOC 2 audit — but that doesn’t mean that every CPA firm is a good fit for the audit. Find a CPA that understands the specific needs of your industry and organization. Build a relationship with the external auditors who will perform their own independent testing and provide an opinion on whether or not they agree with management’s assertion — ultimately enabling your organization to achieve your SOC 2 certification.
Step 4: Technology to Support Continuous Compliance
Many organizations consider SOC compliance an annual exercise, but cloud-based control environments can change quickly. 实现一个 合规管理的GRC解决方案 允许您管理框架, 分配和跟踪控制差距, 收集证据证明, 并向管理层提供报告. If the SOC 2 controls are reviewed throughout the year, there should be no surprises during the next attestation period and audit. Subsequent SOC 2 compliance should be turnkey since the controls were monitored on an ongoing basis. The focus shifts to gathering documented evidence on an ongoing basis.
A purpose-built GRC solution can enable you to:
- 轻松确定SOC 2要求的范围
- 集中您的SOC 2合规数据
- Serve as an evidence repository and a history log of your compliance activities
- Facilitate stakeholder collaboration and communication during the SOC 2 assessment
- Efficiently perform assessments and audit preparedness through automated assessment surveys
- Streamline issue remediation and close gaps with automated workflows and notifications to stakeholders
- Allow third-party auditors to work in a centralized platform containing all relevant data
减少SOC 2合规的压力
As your SOC 2 compliance program matures and streamlines its activities, you can reduce the stress that comes from treating SOC 2 controls attestation and auditing as a point-in-time exercise. 最终, proper preparation for obtaining a positive opinion on the SOC 2 report is critical, and your compliance environment is the key to your success.
