Do SOC 2 Auditors Read and Review Code?

For organizations pursuing SOC 2 compliance, understanding the scope and focus of the audit process is crucial. A common question that arises is whether auditors review source code as part of the SOC 2 audit. Having clarity on this topic is essential, and organizations can benefit from expert guidance to enhance their compliance and overall security posture.

The Role of Auditors in SOC 2

SOC 2 audits focus on assessing an organization’s controls related to security, availability, processing integrity, confidentiality, and privacy, as defined by the AICPA’s Trust Services Criteria. However, they are not designed to involve an in-depth review of your source code. Instead, auditors evaluate the processes and controls surrounding the development, deployment, and maintenance of the code. Here is what that involves:

1. Reviewing Code Development Processes:
   • Auditors check for policies and procedures governing secure coding practices, such as adherence to OWASP guidelines.
   • Evidence of peer reviews or automated code scanning to identify vulnerabilities is assessed.
2. Evaluating Change Management Controls:
   • Auditors look for robust mechanisms to track, test, and approve code changes before deployment.
   • They ensure that only authorized personnel can make changes to the code.
3. Assessing Testing and Deployment Practices:
   • Processes for pre-deployment testing, including quality assurance and security checks, are reviewed.
   • Evidence of testing logs or results is often required to validate control effectiveness.
4. Incident Response and Remediation:
   • Auditors verify that there are procedures in place to detect and address issues, including those related to the code.
   • Tracking systems, such as Jira or similar tools, are often evaluated to ensure accountability.

Why SOC 2 Auditors Do Not Typically Read Code

SOC 2 auditors are primarily focused on whether controls are effectively designed and operating, rather than the technical details of the code itself. Reviewing and analyzing source code directly would:

• Require expertise beyond the typical scope of a SOC 2 auditor’s role.
• Be highly time-consuming and impractical, given the volume and complexity of most codebases.
• Shift the focus from controls and processes to technical implementation, which is not the primary goal of SOC 2 compliance.

Adding Value Beyond SOC 2 Audits

While traditional SOC 2 audits do not typically involve detailed code reviews, organizations can benefit from additional services to strengthen their overall security posture. Here is how we support organizations:

• Code Reviews & Vulnerability Analysis - We conduct in-depth reviews of your source code to identify vulnerabilities and provide actionable recommendations to enhance security.
• Penetration Testing & Vulnerability Assessments - Simulating real-world attacks, we uncover and address weaknesses in applications to mitigate risks before exploitation.
• Secure Development Lifecycle (SDLC) Support - We help integrate security into your SDLC through secure coding practices, automated scanning tools, and CI/CD pipeline security.
• Advanced Monitoring & Reporting - Implementing real-time monitoring solutions and custom dashboards ensures proactive management of security and compliance.
• Customized Developer Training - Targeted training on secure coding practices and compliance empowers your team to embed security into their workflow.

Bridging the Gap Between Compliance and Security

SOC 2 audits provide a foundation, but operational security requires more. We help bridge this gap by:

• Custom Solutions: Tailored services that address your unique risks and objectives.
• Proactive Risk Management: Early identification of vulnerabilities to stay ahead of threats.
• Simplified Compliance: Reducing complexity to ease the burden on internal teams.

Why Choose Compass?

Organizations trust us for our:

• Comprehensive Expertise: A team of seasoned auditors and cybersecurity professionals.
• Collaborative Approach: Partnering closely with your team to foster a culture of security and compliance.
• Future-Ready Solutions: Addressing current needs while preparing for emerging risks.

Real-World Application: A Success Story

A fintech company approached Compass with a dual objective: achieving SOC 2 compliance and enhancing the security of their applications. While their auditors focused on evaluating controls, our security experts conducted a comprehensive code review and penetration testing. The results:

• Identification and remediation of critical vulnerabilities in their codebase.
• Successful completion of their SOC 2 Type 2 audit.
• Increased client confidence and a 25% boost in contract renewals.

Moving Beyond Compliance: How We Can Help

Achieving SOC 2 compliance requires a clear understanding of the audit’s scope and focus, including the fact that auditors typically assess controls surrounding development processes rather than performing an in-depth review of your source code. Beyond meeting compliance requirements, organizations must also address broader security risks to safeguard their systems and data. Services like code reviews, penetration testing, and secure development practices can strengthen an organization’s overall security posture while supporting compliance objectives.

Compass goes beyond traditional audits to provide tailored solutions that bridge the gap between compliance and operational security. With expertise in SOC 2 and advanced cybersecurity practices, we help organizations identify vulnerabilities, implement proactive security measures, and streamline their compliance efforts. If you are ready to enhance your compliance and security posture, contact us today to learn how we can support your organization.