SOC 2 compliance helps businesses demonstrate that appropriate controls are in place to protect customer information and support reliable service operations. However, achieving and maintaining compliance can involve several practical challenges. Organizations may need to identify applicable controls, document procedures, monitor systems, manage access, train employees, and prepare evidence for an independent audit.
SOC 2 is a framework developed by the American Institute of Certified Public Accountants that evaluates controls relevant to security and other Trust Services Criteria. Businesses handling customer data may pursue SOC 2 reporting to provide information about their control environment. The process can be challenging because compliance involves both technical safeguards and organizational processes.
One common challenge is determining which controls are relevant to the organization. Businesses differ in their technologies, services, data types, and operational structures, so compliance activities need to reflect the actual environment. Organizations must also ensure that documented policies correspond with the controls operating in practice.
Common challenges include:
Documentation can become particularly difficult when procedures are informal or distributed across multiple teams. Clear documentation helps demonstrate how controls operate and who is responsible for them.
SOC 2 compliance is not limited to creating policies. Organizations need to demonstrate that controls operate consistently over the relevant reporting period. This can require ongoing monitoring, evidence collection, access reviews, incident records, and other documentation.
Businesses may encounter challenges involving:
Employee participation is another important consideration. Security responsibilities may extend beyond information technology teams because employees often handle customer information, business systems, credentials, and company devices. Regular training and clearly defined responsibilities can help support consistent control operation.
Technology changes can also affect compliance. New applications, cloud services, integrations, and infrastructure changes may introduce new risks or require existing controls to be reviewed. Consequently, organizations generally need an ongoing process for evaluating whether changes affect their control environment.
SOC 2 compliance can involve challenges related to control selection, documentation, evidence collection, employee responsibilities, access management, monitoring, and technology changes. Businesses can better understand these challenges by evaluating their existing processes and identifying where documented procedures and actual practices may differ. Maintaining organized records and regularly reviewing controls can also support ongoing compliance activities. Because SOC 2 requirements relate to an organization's specific control environment, the appropriate approach can vary according to its services, systems, data, and operational structure.