"In Scope" for SOC 2 Reports

Understanding "In Scope" for SOC 2 Reports

Detailed Explanation

When something is considered "in scope" for a SOC 2 audit, it means that it will be reviewed and scrutinized during the audit process. These elements are assessed to ensure they meet the Trust Services Criteria and demonstrate the organization's commitment to security, availability, confidentiality, processing integrity, and privacy.

This includes various aspects of our organization operations, technology, and processes that are relevant to the criteria being evaluated.

Trust Services Criteria in Scope

Each of the five Trust Services Criteria can be in scope depending on what is relevant to our organization and the needs of our customers:

1. Security: Always in scope as it is mandatory. It covers measures to protect the system against unauthorized access and breaches.
2. Availability: In scope if the reliability and uptime of your system are important to your customers. It involves disaster recovery and business continuity planning.
3. Confidentiality: In scope if protecting sensitive information is critical. It ensures that data is only accessible to authorized personnel.
4. Processing Integrity: In scope if our system processes transactions or data that must be accurate and complete. It ensures that processes are functioning correctly and producing accurate results.
5. Privacy: In scope if personal information is managed and needs to comply with privacy regulations. It involves the policies and procedures for handling personal data.

Systems and Components in Scope

Various systems and components of your organization can be in scope for a SOC 2 audit. 

1. Primary Application/Product/Service: The main system or service you provide to your customers. For example, if you offer a SaaS application, this application will be in scope.
2. Supporting People and Processes: The employees and processes that support the operation and security of the primary system. This could include customer support teams, IT personnel, and operational workflows.
3. Physical Locations: Any physical offices or data centers where your operations are conducted. These locations will be assessed for physical security and operational controls.
4. Technology Stack: The infrastructure and software tools that support your primary system. This includes our corporate network, cloud infrastructure, databases, and any tools used for development and change management (e.g., Jira).
5. Supporting Corporate Systems: Other systems that indirectly support the primary system, such as your email system, HR systems, and legal or contract management systems.

Why "In Scope" Matters

Determining what is in scope is crucial for several reasons:

1. Relevance: Ensures that the audit focuses on the areas that are most important to your customers and stakeholders.
2. Compliance: Helps ensure that all relevant parts of your system comply with the Trust Services Criteria.
3. Transparency: Provides a clear and comprehensive view of your organization’s controls and processes to the auditors.
4. Cost and Effort: Affects the complexity and cost of the audit. More in-scope elements mean more requirements, evidence, and audit steps.

Practical Steps to Determine Scope

1. Identify Key Systems and Processes: Determine which systems and processes are critical to your service and your customers.
2. Engage Stakeholders: Discuss with internal stakeholders and customers to understand their expectations and requirements.
3. Collaborate with Auditors: Engage your auditors early to get their input on what should be in scope based on their experience and expertise.
4. Evaluate Impact: Consider the impact of including additional criteria and systems in scope on the cost and complexity of the audit.
5. Document Scope: Clearly document what is in scope for your SOC 2 audit to ensure alignment and understanding across your organization.

This report provides a comprehensive overview of what "in scope" means for SOC 2 audits and outlines the importance and practical steps to determine the scope effectively.