The AICPA Systems and Organization Controls SOC 2 framework isn’t just for a compliance. It is a compliance framework that is meant to wrap around internal controls that your system should be implementing. The principles of the internal control systems initially were designed to fall under COSO, these concepts go all the way back to when they were developed, in 1992.
Following these internal control frameworks not just shows your customers that you’re serious about protecting data and managing risk. That is what a SOC 2 audit should be about, ideally yes, you get a report to provide to clients and you move on from these compliance questionnaires… but the journey is also about making sure the auditor you choose is correct for where you are in your company’s journey and stage of growth. Finding a CPA firm that will help design your report to answer your “WHY” and proactively give you guidance when changes get pushed through the framework. Finding a CPA firm that will tailor your controls, what you are actually doing, and mapping controls to the appropriate criteria based on your companies unique requirements. That value depends on who you choose to audit it. Finding the right partner makes a real difference.
1. Consistency matters
SOC 2 evaluates how your controls work over time. It isn’t a one-time snapshot. A good audit partner tests whether your practices are actually holding up. That kind of assurance takes real effort from both sides.
2. Clear communication builds trust
The SOC 2 report is more than just a pass or fail. It includes a detailed system description (Section 3) and control testing results (Section 4). A strong audit firm helps explain what matters in a way your customers can understand and trust.
3. Focused on your real risks
Every company is different. A good auditor helps tailor the report to reflect what your customers care about, not just the framework. That makes it a useful tool for building trust and supporting growth.
What to Look For in an Audit Firm Partner
Audits are easier when you’re working with the right people. A good audit firm supports your team, respects your time, and brings the experience needed to do the job well.
✔️ Hands-on experience
Your auditor should understand how systems and controls work in the real world. SOC 2 requires more than templates and checklists. Online tools and SaaS systems exist to help you streamline your compliance. Are they looking at the right systems? Are you monitoring your systems the right way to meet your objectives? Do they have a background in the tools you are using?
✔️ Strong communication
Timely updates and clear expectations are key. Your audit partner should help keep things moving, not slow you down. They also should be keeping you updated on the process throughout. You are also going to spend hours with these people annually. As my teenage daughter would say, “do a vibe check”. Do they seem difficult to work with?
✔️ Efficient tools
At Sage Audits, we use an online platform to help manage requests, organize documentation, and reduce friction. It keeps everyone aligned and saves time. Uploading evidence and taking screenshots can become a burden. Managing all the requests, doesn’t have to be painful. Many firms use different setups. There is no hard requirement, other than auditors need to document how your environment is working and how they get comfortable with meeting the standards. Keep in mind auditors have to be audited to make sure they are in compliance with their reporting frameworks professional requirements. We see a wide difference in approaches. Some may have a sharepoint site, others may screen share, some auditors may integrate with a GRC tool that is configured in your environment to help pull data, or they may have their own tool or use third-party use tools like SmartSheets.
✔️ Proper qualifications
Only licensed CPAs can issue SOC 2 reports. Make sure your firm is independent and qualified to issue assurance reports that your customers will trust. All CPA firms are registered in their home state and may also be required to be registered in the state you may be doing business in. CPA firms doing assurance reporting (such as issuance of a SOC 2 audit) also need to be peer reviewed. This review process covers how the firms managed and performed audits. These peer review details are maintained either on the AICPA site reference or in some instances done at the state level. Always review your prospective CPA firm to ask for their peer review report and to inquire where they are in their timelines for when the next peer review report will be issued. Current rules require a peer review to be completed every three years.
Registered firms that have experience in testing and ask the right questions your customers care about will ultimately help you gain customer trust.
At Sage Audits, We Work With You
We know audits can be overwhelming. Our goal is to make the process smoother, more understandable, and less stressful. We stand beside you with practical guidance—not just paperwork.
Whether it’s your first SOC 2 or a renewal, we’re here to help you get through it confidently and with real value. – Jordan Novak, Managing Partner
