Operationalization of Compliance Part 2
Author: Mari Cherry Published on: April 02, 2025
Operationalization of Compliance: Understanding SOC 2 and Building a Sustainable Compliance Program
For many organizations, compliance with a security framework begins with technical decisions made without a full understanding of the framework’s reporting and operational requirements.
Businesses often struggle to maintain scope, gather supporting evidence, coordinate effectively with auditors, and repeat the process year after year as complexity increases.
Compliance should not be treated as a once-a-year project. It should become an integrated part of daily operations.
If you are new to this series, read Operationalization of Compliance – Part 1 to review the foundational concepts.
Why Operationalizing Compliance Matters
Small and large organizations alike face ongoing challenges with:
- Continuous patching and vulnerability scanning.
- Evidence collection and documentation.
- Keeping the lights on (KTLO) operational demands.
- Cybersecurity risk management.
- Audit preparation and remediation.
Limited resources and insufficient project planning often make the first few years of compliance particularly difficult.
This is common across frameworks such as PCI DSS , SOC 2 Type 1 and Type 2 , HIPAA, and CMMC .
SOC 2 Overview
Before operationalizing a SOC 2 audit, it is important to understand what SOC 2 is—and what it is not.
One of the most common misconceptions is that SOC 2 is purely a technical audit. In reality, SOC 2 evaluates administrative, operational, and governance controls across the organization.
SOC 2 compliance is closely tied to risk management because it focuses on the controls used to mitigate data security and privacy risks.
SOC 2 and the COSO Framework
SOC 2 Type 1 and Type 2 audits are based on the COSO framework, a system for establishing internal controls integrated into business processes.
COSO helps organizations ensure ethical operations, regulatory compliance, and reliable reporting.
The Five Components of COSO
- Control Environment
- Risk Assessment
- Control Activities
- Information and Communication
- Monitoring Activities
These components work together to manage risks and improve business processes.
During a SOC 2 audit, organizations may be asked questions such as:
- Does the organization demonstrate commitment to integrity and ethical values?
- Does the board provide effective oversight of internal controls?
These examples highlight why non-technical departments, senior management, and the board all play important roles in SOC 2 compliance.
What Is SOC 2 Really?
A Service Organization Controls (SOC) 2 audit examines the controls your organization uses to protect systems and services used internally and by customers.
The audit evaluates your security posture against the Trust Services Criteria (TSC).
The Trust Services Criteria (TSC)
SOC 2 includes five Trust Services Criteria categories. Only the Security category is mandatory.
1. Security (Required)
Evaluates controls that protect information throughout its lifecycle. This category includes the broadest set of criteria and forms the foundation of every SOC 2 audit.
2. Availability
Assesses whether systems maintain uptime and performance according to business objectives and service level agreements (SLAs).
3. Confidentiality
Reviews how confidential information is protected during collection, processing, storage, and disposal.
4. Processing Integrity
Ensures data processing is complete, accurate, timely, and authorized.
5. Privacy
Evaluates controls over Personally Identifiable Information (PII) such as names, dates of birth, and Social Security numbers.
Why SOC 2 Is More Than a Technical Audit
Many organizations initially view SOC 2 as an IT project. In reality, it is an organization-wide governance initiative.
Success depends on:
- Executive and board involvement.
- Risk management processes.
- Human resources procedures.
- Legal and privacy controls.
- Operational documentation.
Working with an experienced security partner can help identify which departments must participate and how to implement sustainable processes.
Turning Compliance into an Operational Process
The true goal of compliance operationalization is to embed required controls into normal business operations.
This approach:
- Reduces annual audit stress.
- Improves evidence readiness.
- Strengthens security posture.
- Lowers long-term compliance costs.
- Creates a repeatable and sustainable process.
What Comes Next
In the next installment, we will explore the business benefits of SOC 2 and practical strategies for integrating audit activities into your ongoing workflow.
New to this topic? Review Operationalization of Compliance – Part 1 .
