SOC 2 (2017 Trust Services Criteria): the evidence behind each requirement
61 criteria. For each, the artefacts auditors commonly ask for, which ones a system already holds, and the first move to stop evidencing it by periodic review.
These are criteria, not controls: you design controls that meet them, and which criteria are in scope follows the categories your report covers (Security always; Availability, Confidentiality, Processing Integrity and Privacy only if chosen). A Type 2 report tests that the controls operated across the period, so the evidence asked for is samples across that period, not one copy.
A - Availability
A1.1Managing processing capacity moderateA1.2Environmental protection, backup and recovery infrastructure moderateA1.3Testing recovery plan procedures moderateC - Confidentiality
C1.1Identifying and maintaining confidential information hardC1.2Disposing of confidential information hardCC - Common Criteria (Security)
CC1.1Commitment to integrity and ethical values (COSO principle 1) hardCC1.2Board independence and oversight of internal control (COSO principle 2) hardCC1.3Structures, reporting lines, authorities and responsibilities (COSO principle 3) hardCC1.4Attracting, developing and retaining competent people (COSO principle 4) hardCC1.5Accountability for internal control responsibilities (COSO principle 5) hardCC2.1Relevant, quality information to support internal control (COSO principle 13) moderateCC2.2Internal communication of objectives and control responsibilities (COSO principle 14) moderateCC2.3Communication with external parties about internal control (COSO principle 15) hardCC3.1Objectives specified clearly enough to assess risk (COSO principle 6) hardCC3.2Identifying and analysing risks to objectives (COSO principle 7) hardCC3.3Considering fraud risk (COSO principle 8) hardCC3.4Identifying and assessing significant changes (COSO principle 9) hardCC4.1Ongoing and separate evaluations of control (COSO principle 16) hardCC4.2Evaluating and communicating control deficiencies (COSO principle 17) moderateCC5.1Selecting control activities that mitigate risk (COSO principle 10) hardCC5.2General controls over technology (COSO principle 11) hardCC5.3Deploying controls through policies and procedures (COSO principle 12) hardCC6.1Logical access security over protected information assets moderateCC6.2Registering and authorising users before issuing credentials easyCC6.3Role-based access, least privilege and segregation of duties moderateCC6.4Restricting physical access to facilities and assets hardCC6.5Protecting data on assets until disposal hardCC6.6Protection against threats from outside the system boundary easyCC6.7Restricting and protecting information in transmission, movement and removal easyCC6.8Preventing and detecting unauthorised or malicious software moderateCC7.1Detecting configuration changes and new vulnerabilities easyCC7.2Monitoring system components for anomalies moderateCC7.3Evaluating security events to identify incidents moderateCC7.4Responding to security incidents hardCC7.5Recovering from security incidents moderateCC8.1Managing changes to procedures, software, data and infrastructure hardCC9.1Mitigating risks of business disruption hardCC9.2Assessing and managing vendor and business partner risk hardP - Privacy
P1.1Privacy notice to data subjects moderateP2.1Choice and consent moderateP3.1Collecting personal information consistent with objectives hardP3.2Explicit consent before collecting information that requires it hardP4.1Limiting use to identified purposes hardP4.2Retaining personal information moderateP4.3Securely disposing of personal information easyP5.1Data subject access easyP5.2Correction of personal information easyP6.1Disclosure to third parties with consent hardP6.2Record of authorised disclosures easyP6.3Record of unauthorised disclosures and breaches hardP6.4Privacy commitments from vendors and third parties hardP6.5Vendor commitments to report unauthorised disclosures hardP6.6Notifying breaches and incidents hardP6.7Accounting of personal information held and disclosed easyP7.1Quality of personal information hardP8.1Inquiries, complaints, disputes and compliance monitoring moderate