Understanding SOC 2 Compliance Requirements

If your organization is considering SOC 2 compliance for the first time, a common question arises early in the process:
What exactly do we need to implement to achieve SOC 2?

Unlike certain regulatory frameworks, SOC 2 is intentionally flexible.
It doesn’t dictate a rigid checklist of required controls—instead, it asks your organization to design and operate controls that meet the objectives of the Trust Services Criteria in ways that make sense for your environment.

This flexibility is one of SOC 2’s strengths, but it also means that understanding the expectations of the framework is essential.
In this guide, we’ll explore the core requirements you should prepare to meet as you build toward SOC 2 readiness.

A Principles-Based Framework

At its core, SOC 2 evaluates whether your organization’s systems and processes meet the objectives of:

• Security

• Availability

• Processing Integrity

• Confidentiality

• Privacy

These objectives are defined by the Trust Services Criteria (TSC), which are supplemented by Common Criteria that cover governance, risk management, monitoring, and communication.

SOC 2 doesn’t prescribe which specific controls you must implement—it asks whether your chosen controls provide reasonable assurance that these objectives are being met.

Core Requirements in Practice

So what does this look like in the real world?

First, your organization will need to establish formal policies that address key areas of risk.
This typically includes policies for information security, access management, incident response, vendor risk management, and data retention.

Next, you must implement operational controls that enforce those policies.
For example, if your policy states that access reviews occur quarterly, you must demonstrate that these reviews happen consistently and are documented.

Technical controls are equally important.
Auditors will expect to see effective measures for:

• Authentication and access control

• Encryption of sensitive data

• System monitoring and alerting

• Backup and recovery

• Change management

• Vulnerability management

Equally critical is your ability to monitor control effectiveness continuously, not just during audit season.
This aligns well with modern frameworks like GDPR and HIPAA, both of which emphasize ongoing risk management and control validation.

Evidence and Auditability

A core part of SOC 2 compliance is the ability to provide audit evidence that your controls are operating effectively.

This means:

• Retaining documentation of processes and decisions

• Storing logs that demonstrate control operation

• Tracking control, testin,g and remediation

• Maintaining clear records of security incidents and responses

During your audit, your auditor will request this evidence and evaluate it to determine whether your controls are functioning as intended.

Automation platforms like DSALTA can dramatically simplify this process by collecting evidence continuously and organizing it for easy access during audits.

A Mindset of Continuous Improvement

Perhaps the most important “requirement” of SOC 2 is adopting a mindset of continuous improvement.
The goal isn’t just to pass an audit once—it’s to operate a mature, trusted service that protects customer data consistently over time.

This is why many organizations align their SOC 2 programs with other frameworks like ISO 27001 or PCI DSS—building integrated programs that evolve with the business and threat landscape.