What Documents Do You Need to Prepare for a SOC 2 Audit?
Pursuing SOC 2 compliance can feel overwhelming - like being handed the instructions to build a skyscraper without a blueprint. You know the goal: to prove to your customers and partners that your company protects data responsibly. But before you can reach that goal, you need to gather the right materials - the documentation that tells your security story.
Key Document Categories
Foundation documents defining your security framework
Logs, scans, and system configurations
HR, vendor management, and process documentation
This article explains exactly what documents your company needs to prepare for a SOC 2 audit, whether you're going for a Type I or Type II report. You'll learn what each category means, why auditors ask for it, and how to organize everything efficiently.
What Is a SOC 2 Audit?
A SOC 2 audit evaluates how well your company protects customer data based on the Trust Services Criteria (TSC) developed by the American Institute of Certified Public Accountants (AICPA). These criteria focus on five key areas: Security, Availability, Processing Integrity, Confidentiality, and Privacy.
There are two kinds of SOC 2 reports:
Type I - a "point-in-time" audit that checks whether your controls are properly designed and in place on a specific date.
Type II - a "period-of-time" audit that assesses not only the design of controls but also their operational effectiveness over a period of 3 to 12 months.
Read more: https://www.smartly.rocks/articles/soc2-type-i-vs-ii-what-are-the-differences
Preparing for a SOC 2 audit means creating clear, organized documentation that proves your systems, processes, and policies meet the TSC.
Why Documentation Matters in a SOC 2 Audit
Think of your documentation as your evidence. SOC 2 auditors don't just take your word for it - they need proof. Well-written policies, consistent records, and traceable evidence demonstrate that your security program is not just theoretical but actively working.
For a Type I audit, the focus is on design - are your controls properly defined and implemented?
For a Type II audit, the focus expands to effectiveness - do your controls work consistently over time?
That means a company preparing for a Type II audit will need everything from the Type I stage, plus additional evidence such as logs, reports, and operational records collected during the audit period.
1. Core Security and Governance Policies
Every SOC 2 audit begins with policies, which make up the formal documentation that defines how your company operates securely. These are your foundation.
Key documents include:
Information Security Policy: Outlines your overall security objectives, responsibilities, and control framework.
Access Control Policy: Defines how users are granted and removed access, password requirements, and use of multi-factor authentication.
Acceptable Use Policy: Sets expectations for how employees use company devices and data.
Change Management Policy: Explains how system updates and code changes are proposed, reviewed, approved, and deployed.
Risk Assessment Policy: Shows how you identify, evaluate, and mitigate potential risks to your information systems.
Vendor Management Policy: Describes how you select and monitor third-party service providers.
Incident Response Plan: Defines how your company detects, reports, and responds to security incidents.
For a Type II audit, you'll also need to prove that these policies are being followed, for example, by providing training records, approval logs, and revision histories.
2. Organizational and HR Security Documentation
Auditors will look at how your company manages people - because even the best technology can't compensate for poor access control or untrained employees.
Prepare these documents:
Organizational Chart: Shows reporting lines and who's responsible for security decisions.
Employee Background Checks: Evidence that new hires undergo verification before handling sensitive data.
Confidentiality or NDA Agreements: Signed documents confirming employees understand their obligations.
Security Awareness Training Records: Proof that staff receive regular training on data protection and phishing prevention.
Onboarding and Offboarding Procedures: Step-by-step records of how accounts are provisioned and removed.
For Type II, include logs or HR records showing these procedures were consistently followed over several months.
3. Access Control and Identity Management
This area demonstrates how you protect systems from unauthorized access. Auditors will review who has access, how permissions are managed, and how you monitor for anomalies.
Documents and evidence:
User Access Lists or Matrices: Mapping of all users and their system privileges.
Access Request Forms or Tickets: Records showing how and why access was granted.
Access Review Reports: Periodic reviews verifying that access is still appropriate.
MFA Configuration Screenshots: Proof that multi-factor authentication is enabled.
System and Application Logs: Evidence showing that access is logged and monitored.
Type I audits focus on whether these processes exist; Type II audits verify they are performed regularly and effectively.
Ready to Implement SOC 2?
Enter your email to receive a Free SOC 2 Preparation Checklist and start your compliance journey today.
4. System and Network Security Evidence
Under the Security and Availability criteria, auditors need to see how your systems are protected and monitored.
Prepare the following:
Network Diagrams: High-level overview of infrastructure, showing boundaries and firewalls.
Firewall and VPN Configurations: Proof that remote access is restricted and encrypted.
Vulnerability Scans and Penetration Test Reports: Demonstrate proactive security testing.
Patch Management Logs: Records of software updates and security patches applied.
Monitoring and Alert Logs: Evidence that you track suspicious activity.
For Type II, these artifacts should span your full audit period - for example, monthly vulnerability scans or ongoing monitoring reports.
5. Data Protection and Encryption
Data protection lies at the heart of SOC 2. Auditors will assess how you handle encryption, storage, and disposal of sensitive data.
Prepare documentation for:
Data Encryption Policy: Details encryption standards (e.g., TLS, AES-256) and key management practices.
Encryption Configuration Screenshots: Visual confirmation that encryption is enabled on databases and storage.
Data Retention and Disposal Policy: Specifies how long data is kept and how it's securely destroyed.
Backup and Recovery Plan: Describes how systems and data can be restored after an incident.
Backup Logs or Test Results: Evidence that backups are performed and tested regularly.
In a Type II audit, you'll also provide evidence that backups were tested and succeeded during the period under review.
6. Availability and Business Continuity Planning
The Availability criterion focuses on ensuring your services remain operational and resilient in the face of disruptions.
You'll need:
Business Continuity Plan (BCP): Describes how operations continue during disruptions.
Disaster Recovery Plan (DRP): Covers restoring systems after major failures.
Uptime and Monitoring Reports: Prove your systems met performance or availability targets.
DR Test Results: Evidence that recovery procedures were tested and validated.
Capacity Planning Records: Show that you monitor system usage and anticipate future demand.
If your company runs critical cloud or SaaS infrastructure, these materials are essential for building client confidence.
7. Change Management Records
Change management shows how your company controls updates and modifications to prevent instability or unauthorized changes.
Documents and evidence:
Change Management Policy: Formalized procedure outlining review and approval workflows.
Change Logs or Tickets: Records of system or code changes with approver signatures.
Version Control History (e.g., Git): Evidence that changes are tracked and reversible.
Testing and Rollback Procedures: Documentation proving changes are tested before deployment.
Type II auditors will review changes made throughout the audit period to ensure each followed proper approval processes.
8. Incident and Risk Management Documentation
SOC 2 auditors will examine how you identify and manage risks - and how you respond when incidents occur.
Prepare:
Risk Assessment Reports: Summaries of identified threats and mitigation actions.
Incident Logs and Root-Cause Analyses: Show how you handled previous security incidents.
Post-Incident Review Reports: Evidence of lessons learned and process improvements.
Ticketing System Records: Documentation of alerts, escalations, and resolutions.
For Type II, you'll need a consistent trail of these activities across your audit period - not just isolated examples.
9. Vendor and Third-Party Management
Third-party risk is a critical SOC 2 component, especially if your company uses cloud services or external partners.
Documents to include:
Vendor Inventory: List of all service providers with access to company or customer data.
Due Diligence Questionnaires: Assessments of vendor security practices.
Signed Data Processing Agreements (DPAs): Legal commitments that vendors protect data according to standards.
Ongoing Vendor Reviews: Periodic evaluations or security attestations.
Type II auditors may request samples of communications or audit logs proving that these reviews occur regularly.
10. Privacy and Confidentiality Documentation
If your SOC 2 audit scope includes Privacy or Confidentiality, auditors will review how personal and sensitive data is handled.
Prepare the following:
Privacy Policy: Explains how personal data is collected, used, and stored.
Consent Records: Proof that users consented to data collection.
Data Subject Request Logs: Evidence of fulfilling access or deletion requests.
Confidentiality Policy: Defines which information is classified and who can access it.
Data Retention and Destruction Logs: Confirmation that confidential data is deleted at the right time.
These materials are particularly important for companies handling personal or regulated data, such as healthcare, HR, or fintech providers.
11. Management Assertion and System Description
Finally, both SOC 2 Type I and Type II reports require management's official statement about the system.
Management Assertion Letter: A signed declaration confirming management's responsibility for controls and the accuracy of system descriptions.
System Description Document: A detailed overview of your services, boundaries, software, data flows, and relevant processes.
These sections form part of the final SOC 2 report that customers will receive.
Preparing for Success: Practical Tips
Start with a Readiness Assessment: Before the official audit, conduct a pre-assessment to identify gaps and weak spots.
Centralize Evidence Collection: Use a compliance platform like Smartly to automate documentation and store evidence in one dashboard.
Assign Owners: Each control should have a responsible team member accountable for maintaining it.
Maintain Version Control: Keep policies and evidence updated, dated, and traceable.
Automate Where Possible: Integrate your cloud tools to automatically pull access logs, vulnerability scans, and configuration evidence.
Automating SOC 2 Compliance
Both SOC 2 Type I and Type II can be complex and resource-intensive, particularly for small teams. Collecting evidence, maintaining logs, and coordinating audits manually can consume hundreds of staff hours.
Automation platforms like Smartly streamline this process by:
Centralizing evidence collection across cloud services, HR systems, and access tools.
Monitoring controls continuously to detect non-compliance before an audit.
Mapping controls automatically to SOC 2 requirements and Trust Services Criteria.
Providing audit-ready dashboards for real-time visibility of compliance progress.
Connecting directly with auditors, reducing back-and-forth communication.
With Smartly, teams can become SOC 2-ready in as little as 30 days, automating up to 70% of manual compliance tasks!
Final Thoughts
Preparing for a SOC 2 audit is about building a transparent, defensible system that earns customer trust. Whether you pursue Type I to validate your readiness or Type II to prove long-term reliability, the documentation you prepare forms the backbone of your compliance story.
With the right preparation and automation tools, you can move from uncertainty to confidence, showing your customers not just that you talk about security, but that you live it every day.