A Practical, Optimised Guide to SOC 2 Implementation with AvISO and ISOvA

(SOC 2 scoping and readiness)

What This Step Covers
Before you start building controls, you need to define
• Your service commitments and system boundaries
• Stakeholder expectations and contractual requirements
• Applicable Trust Services Criteria (TSC) for your audit
• Data flow, infrastructure, and risk exposure

How to
• Identify who your customers are and what assurances they expect
• Map your systems and services to clarify audit scope
• Choose relevant TSCs – Security is mandatory, others are optional
• Document how data flows across systems and roles

Example
A SaaS company providing HR software includes Security, Availability, and Confidentiality in scope and excludes custom integrations handled by partners.

Risks if Overlooked
• Incomplete audit scope leading to delays
• Customer requirements misaligned with controls
• Missed vendor or subcontractor exposure

How AvISO and ISOvA Help
• SOC 2 scoping workshops with risk, role, and data flow mapping
• System boundaries and asset mapping tools
• Control matrix aligned to chosen TSCs

(Governance and accountability)

What This Step Covers
SOC 2 requires clear oversight and governance. You must
• Demonstrate leadership support for controls
• Assign responsibilities for policy ownership and implementation
• Establish communication and escalation routes

How to
• Appoint an owner for each Trust Services Criteria area
• Get executive sign-off on key policies
• Set up governance structures such as an ISMS-style risk committee

Example
A CTO signs the SOC 2 policy set and assigns owners for infrastructure, customer data, HR, and incident response.

Risks if Overlooked
• Accountability gaps during audit
• Lack of enforcement of key policies
• Siloed control management across teams

How AvISO and ISOvA Help
• Leadership briefing packs and governance templates
• Role-based document management and policy ownership via ISOvA
• Risk committee frameworks for SOC 2 compliance oversight

(Risk assessment and compliance planning)

What This Step Covers
SOC 2 requires that controls address specific risks. You must
• Conduct a risk assessment that includes security and availability threats
• Consider legal and regulatory requirements
• Address third-party and vendor-related risks

How to
• Use a formal risk register and update it quarterly
• Assess legal exposure under data protection laws (e.g. GDPR, CCPA)
• Evaluate vendor controls and service-level contracts

Example
A payments platform identifies third-party hosting risks, user access gaps, and DDoS threats in its SOC 2 risk register.

Risks if Overlooked
• Audit failure due to unmitigated risks
• No link between risks and implemented controls
• Exposure to non-compliance fines or reputational harm

How AvISO and ISOvA Help
• Risk assessment workshops using the SOC 2 lens
• Risk registers linked to policies, objectives, and controls
• Legal register and vendor compliance templates

(Policy development and control design)

What This Step Covers
Controls are the core of SOC 2. You must
• Develop documented policies and procedures
• Implement access, change, monitoring, and incident controls
• Create logs, approvals, and version control mechanisms

How to
• Create a full policy set – including security, change management, logging, access, backups, and privacy
• Set approval workflows for changes and onboarding
• Centralise documentation with audit trails

Example
An edtech company documents 30 policies and 100+ supporting records, stored and version-controlled using ISOvA.

Risks if Overlooked
• Policies that exist but are not followed
• No proof of implementation (missing logs or approvals)
• Lack of visibility for internal stakeholders

How AvISO and ISOvA Help
• Customisable SOC 2 document templates
• Policy control and version tracking
• Document automation and review logs for audit readiness

(Control execution and monitoring)

What This Step Covers
SOC 2 audits assess what you do over time. You must
• Operate controls reliably and consistently
• Monitor logs, incidents, and user activity
• Manage tickets, approvals, and system changes

How to
• Log security events and run periodic access reviews
• Manage backup and recovery tests
• Perform quarterly change management audits

Example
A fintech firm automates audit log reviews and escalates incidents into a documented corrective action process.

Risks if Overlooked
• Controls in policy not being followed in practice
• No historical data to prove control operation
• Audit delays or rejections due to missing evidence

How AvISO and ISOvA Help
• Control performance logs and activity trackers
• Incident and change logs linked to root cause actions
• SOC 2 calendar and automated evidence collection features

(Audit readiness and internal review)

What This Step Covers
Before engaging an auditor, evaluate system maturity. You must
• Test controls through internal audits or mock readiness reviews
• Evaluate KPIs, incidents, customer escalations, and complaints
• Review gaps and identify remediation actions

How to
• Perform a full walkthrough of all scoped controls
• Log failures, partials, and missing evidence
• Update your action plan with deadlines and owners

Example
A SaaS company runs a pre-audit simulation with AvISO, identifying three documentation gaps and two expired access tokens.

Risks if Overlooked
• Audit findings and delays
• Controls failing without internal awareness
• Embarrassing surprises when customers ask for evidence

How AvISO and ISOvA Help
• SOC 2 internal audits and gap reviews
• Audit dashboards and live readiness status
• Action planning and evidence links built into each control item

(Continuous improvement and sustainability)

What This Step Covers
SOC 2 is not a one-off. You must
• Evaluate feedback and test improvement areas
• Investigate non-conformities or audit exceptions
• Ensure control sustainability and prepare for re-audit

How to
• Record improvement actions and link them to previous risks or issues
• Follow up on audit findings with structured corrective actions
• Plan your re-audit or ongoing Type II reporting cycle

Example
A healthtech company identifies weak encryption practices in its first audit and launches a company-wide TLS review and upgrade process.

Risks if Overlooked
• Repeated audit failures or exceptions
• Staff disengagement from the SOC 2 process
• Weaknesses left unaddressed until the next cycle

How AvISO and ISOvA Help
• Ongoing SOC 2 retained consultancy
• Improvement tracking tools linked to risks, audits, and incidents
• Integrated re-audit planning templates and reminders