A practical, optimised guide to SOC 1 implementation with AvISO and ISOvA

(SOC 1 scoping and readiness)

What this step covers

• Define your service commitments, system boundaries, and report scope
• Identify stakeholder expectations and contractual requirements
• Clarify which control objectives are relevant for your audit
• Map data flow, infrastructure, and risk exposure

How to

• Identify who your clients are and what assurances their auditors require
• Map your systems and services to clarify audit scope and boundaries
• Document key outputs provided to user entities that support ICFR

Example A payroll provider includes payroll processing, adjustments, reporting, and year-end outputs in scope, but excludes HR advisory services handled by partners.

Risks if overlooked

• Incomplete audit scope leading to delays
• Client requirements misaligned with control objectives
• Missed vendor or subcontractor exposure

How AvISO and ISOvA help

• SOC 1 scoping workshops with risk, role, and data flow mapping
• System boundaries and asset mapping tools
• Control objective matrix aligned to services and outputs

(Governance and accountability)

What this step covers

• Demonstrate leadership support for controls
• Assign responsibilities for policy ownership and implementation
• Establish communication and escalation routes

How to

• Appoint an owner for each control objective area
• Get executive sign-off on key policies and procedures
• Set up governance structures such as a risk committee

Example A CFO signs the SOC 1 policy set and assigns owners for payroll, IT, 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 1 compliance oversight

(Risk assessment and compliance planning)

What this step covers

• Conduct a risk assessment that includes financial reporting threats, fraud risks, and legal obligations
• Consider legal and regulatory requirements, including data protection laws
• Address third-party and subservice organisation risks

How to

• Use a formal risk register and update it quarterly
• Assess legal exposure under data protection laws (e.g. GDPR)
• Evaluate vendor controls and service-level contracts
• Align with COSO to structure risk and control activities

Example A payments platform identifies third-party hosting risks, user access gaps, and fraud scenarios in its SOC 1 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 1 lens
• Risk registers linked to policies, objectives, and controls
• Legal register and vendor compliance templates

(Policy development and control design)

What this step covers

• Develop documented policies, procedures, and control activities
• Implement access, change, monitoring, backup, and incident controls
• Create logs, approvals, reconciliations, 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 and version control
• Document procedures that produce auditable evidence and link controls to objectives

Example An accounting firm documents 25 policies and 80+ 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 1 document templates
• Policy control and version tracking
• Document automation and review logs for audit readiness

(Control execution and monitoring)

What this step covers

• Operate controls reliably and consistently
• Monitor logs, incidents, reconciliations, 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
• Track incidents and corrective actions

Example A payroll 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 1 calendar and automated evidence collection features

(Audit readiness and internal review)

What this step covers

• Test controls through internal audits or mock readiness reviews
• Evaluate KPIs, incidents, client 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
• Prepare for a Type II period of six to twelve months if auditors will rely on operating effectiveness

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

Risks if overlooked

• Audit findings and delays
• Controls failing without internal awareness
• Embarrassing surprises when clients ask for evidence

How AvISO and ISOvA help

• SOC 1 internal audits and gap reviews
• Audit dashboards and live readiness status
• Action planning and evidence links built into each