SOC 2 Controls Overview

Property	Value
Document ID	FW-001
Version	1.0
Status	Draft
Owner	Chief Information Security Officer (CISO)
Last Updated	2026-01-11
Next Review	2027-01-11
Related Controls	SOC 2 Trust Services Criteria

1. Purpose

This document provides an overview of SOC 2 Trust Services Criteria and explains how our organization addresses each control area. It serves as a reference for understanding SOC 2 requirements and our compliance approach.

2. SOC 2 Overview

2.1 What is SOC 2?

SOC 2 (System and Organization Controls 2) is an auditing framework developed by the AICPA that evaluates an organization's controls related to security, availability, processing integrity, confidentiality, and privacy.

2.2 Report Types

Type	Description	Duration	When to Use
Type I	Point-in-time assessment of control design	Single date	Initial certification, design validation
Type II	Operating effectiveness over time	3-12 months	Ongoing compliance, customer assurance

2.3 Trust Services Categories

Category	Symbol	Description	Our Scope
Security	🔒	Protection against unauthorized access	✅ In Scope
Availability	⬆️	System availability commitments	✅ In Scope
Processing Integrity	✓	Accurate and complete processing	Optional
Confidentiality	🔐	Protection of confidential information	✅ In Scope
Privacy	👤	Personal information protection	Optional

3. Common Criteria (CC) - Security

The Common Criteria apply to all Trust Services Categories.

CC1 - Control Environment

Demonstrates management's commitment to integrity and security.

Criterion	Description	Our Controls
CC1.1	Integrity and ethical values	Code of conduct, ethics policy
CC1.2	Board oversight	Executive security committee
CC1.3	Management structure	Security org structure, CISO role
CC1.4	Commitment to competence	Job descriptions, training program
CC1.5	Accountability	Responsibility assignments, reviews

Evidence Required:

Approved security policies
Organization chart
Job descriptions with security responsibilities
Training completion records
Executive meeting minutes

CC2 - Communication and Information

Ensures relevant information is communicated appropriately.

Criterion	Description	Our Controls
CC2.1	Information quality	Data governance, validation
CC2.2	Internal communication	Policy distribution, security awareness
CC2.3	External communication	Customer communications, public information

Evidence Required:

Policy acknowledgement records
Security awareness training
External communication procedures
Customer-facing security documentation

CC3 - Risk Assessment

Identifies and manages risks to achieving objectives.

Criterion	Description	Our Controls
CC3.1	Risk objectives	Risk appetite statement, policy
CC3.2	Risk identification	Annual risk assessment (RISK-001)
CC3.3	Fraud risk assessment	Included in risk assessment
CC3.4	Change identification	Change impact assessment

Evidence Required:

Risk register
Risk assessment methodology
Risk treatment plans
Change management records

CC4 - Monitoring Activities

Evaluates control effectiveness through ongoing monitoring.

Criterion	Description	Our Controls
CC4.1	Ongoing monitoring	SIEM, logging, security dashboards
CC4.2	Deficiency evaluation	Internal audits, management review

Evidence Required:

SIEM configuration
Security monitoring dashboards
Internal audit reports
Management review minutes
Finding remediation records

CC5 - Control Activities

Mitigates risks through policies and procedures.

Criterion	Description	Our Controls
CC5.1	Control selection	Control framework alignment
CC5.2	Technology controls	Technical security controls
CC5.3	Policy deployment	Policy documentation and distribution

Evidence Required:

Policy documentation
Control implementation evidence
Technical configuration evidence

CC6 - Logical and Physical Access

Restricts access to authorized users.

Criterion	Description	Our Controls
CC6.1	Access security	POL-002, RBAC implementation
CC6.2	User registration	PROC-001 provisioning
CC6.3	User deprovisioning	PROC-001 offboarding
CC6.4	Physical access	Badge access, visitor procedures
CC6.5	Information protection	POL-005 data classification
CC6.6	Authentication	POL-003, MFA requirement
CC6.7	Encryption	POL-004, encryption standards
CC6.8	Transmission security	TLS requirements

Evidence Required:

Access request tickets
User access reviews (quarterly)
Termination checklists
IdP configuration
MFA enrollment reports
Encryption configurations
TLS scan results

CC7 - System Operations

Detects and responds to security events.

Criterion	Description	Our Controls
CC7.1	Vulnerability management	PROC-004, scanning, patching
CC7.2	Security monitoring	POL-007, SIEM, alerting
CC7.3	Incident detection	Alert rules, monitoring
CC7.4	Incident response	POL-008, PROC-005 playbook
CC7.5	Recovery	POL-009, backup/DR procedures

Evidence Required:

Vulnerability scan reports
Patch remediation tickets
SIEM alert configurations
Incident response records
Post-incident reviews
Backup configurations
DR test results

CC8 - Change Management

Authorizes, tests, and approves changes.

Criterion	Description	Our Controls
CC8.1	Change authorization	POL-006, change tickets, CAB

Evidence Required:

Change request tickets
Approval records
Testing evidence
Deployment logs
CAB meeting minutes

CC9 - Risk Mitigation

Mitigates risks from business operations.

Criterion	Description	Our Controls
CC9.1	Risk mitigation activities	Risk treatment plans
CC9.2	Vendor management	POL-010, vendor assessments

Evidence Required:

Risk treatment plans
Vendor inventory
Vendor security assessments
SOC 2 report reviews
Contract security clauses

4. Availability Criteria (A)

Ensures systems are available as committed.

Criterion	Description	Our Controls
A1.1	Capacity management	Auto-scaling, monitoring
A1.2	Recovery operations	Backup procedures, DR site
A1.3	Recovery testing	DR drills, backup restore tests

Evidence Required:

Capacity monitoring dashboards
Scaling configurations
Backup job logs
DR test results
RTO/RPO documentation

5. Confidentiality Criteria (C)

Protects confidential information.

Criterion	Description	Our Controls
C1.1	Confidentiality classification	POL-005 data classification
C1.2	Confidential information disposal	Secure deletion procedures

Evidence Required:

Data classification policy
Labeled information examples
Secure disposal records
DLP configurations (if applicable)

6. SOC 2 Compliance Roadmap

Phase 1: Type I Preparation (Current)

Milestone	Status	Target Date
Policy documentation	✅ Complete	Done
Control implementation	🔄 In Progress	Q1 2026
Evidence collection baseline	🔄 In Progress	Q1 2026
Readiness assessment	⏳ Planned	Q2 2026
Type I audit	⏳ Planned	Q2 2026

Phase 2: Type II Preparation

Milestone	Status	Target Date
Operating period begins	⏳ Planned	Q3 2026
Continuous evidence collection	⏳ Planned	Q3-Q4 2026
Type II audit (6-month)	⏳ Planned	Q1 2027

7. Annual Compliance Calendar

Month	Activity
January	Annual risk assessment, policy review
February	Security awareness training (refresher)
March	Q1 access review, vulnerability review
April	Vendor assessment planning
May	Penetration test
June	Q2 access review, DR test
July	Mid-year compliance review
August	Control self-assessment
September	Q3 access review, audit preparation
October	Internal audit
November	External audit (if applicable)
December	Q4 access review, year-end review

8. Related Documents

9. Version History

Version	Date	Author	Changes
1.0	2026-01-11	Security Team	Initial release

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