What is a SOC 2 Gap Assessment? The First Step to Compliance

A SOC 2 gap assessment is a crucial step for organizations aiming to achieve SOC 2 compliance, especially those providing services like cloud computing, SaaS, and other technology-driven solutions that manage sensitive customer data. From my personal perspective, a SOC 2 gap assessment is not just about meeting regulatory requirements but about transforming the organization’s approach to information security, data management, and trustworthiness. It is an eye-opening process that reveals the current state of an organization’s controls, helping it understand where its systems stand compared to the requirements of the SOC 2 Trust Service Criteria (TSC): security, availability, processing integrity, confidentiality, and privacy.

What is a SOC 2 Gap Assessment?

At its core, a SOC 2 gap assessment is a diagnostic exercise. It involves a detailed review of an organization’s current control environment to identify gaps or deficiencies in relation to SOC 2 requirements. The assessment looks at the organization’s existing policies, procedures, and technical controls to see how they measure up to what is needed for SOC 2 compliance. This is a foundational step that organizations undertake before undergoing a formal SOC 2 audit. Without it, businesses can enter the audit unprepared, facing setbacks and unnecessary costs.

Personally, I see a SOC 2 gap assessment as a proactive and introspective process. It is a self-assessment that requires the organization to be brutally honest about where they fall short and what they need to do to meet customer expectations around data security.

Why is a SOC 2 Gap Assessment Important?

In today's world, where data breaches and security incidents are alarmingly common, trust has become a primary driver in business relationships. Companies managing third-party data—especially sensitive information like personal details, payment information, or intellectual property—are increasingly held to higher standards. SOC 2 is one such standard that attests to an organization’s commitment to ensuring data protection and operational reliability.

From a personal perspective, performing a SOC 2 gap assessment is not just a technical obligation—it is an opportunity to reassess the company’s role in the larger ecosystem of data security. Many organizations might feel they have strong systems, but an independent SOC 2 gap assessment can reveal blind spots. Whether it is a poorly enforced password policy or inadequate monitoring of network traffic, the gaps identified help leaders recognize vulnerabilities they might not have been aware of. For me, this process is as much about introspection and continuous improvement as it is about compliance.

The SOC 2 Gap Assessment Process

The process typically starts by mapping an organization’s current controls to the SOC 2 Trust Service Criteria. Here is how I see the process unfolding:

Reviewing Existing Documentation

The first step in any SOC 2 gap assessment is reviewing existing documentation. This includes policies, procedures, and operational protocols related to data management, access controls, incident response, and other critical processes. From my personal experience, this is often the stage where organizations realize that many of their internal processes are either undocumented or outdated. It is common to think you have controls in place, but if they are not written down or formally defined, they might as well not exist.

Evaluation of Specific Controls

Next, there is an evaluation of specific controls—both technical and procedural. This might involve examining firewalls, encryption standards, employee training programs, incident response plans, and more. Each control is assessed to see whether it aligns with SOC 2 requirements. For example, does the organization have a strong access control system in place? Do they regularly monitor who accesses sensitive systems?

During this phase, I have found that even companies with robust technical systems may fall short on their processes. For instance, while they may encrypt sensitive data, they may lack proper training programs to ensure employees handle data in secure ways. The gap assessment will highlight where these disconnects exist.

Interviews with Key Stakeholders

An effective gap assessment involves speaking with key personnel in the organization, including IT staff, department heads, and executive leadership. This helps ensure that what is written in policies and procedures matches actual practices. Interviews can uncover discrepancies between policy and execution, and often bring up issues that are not documented but are critical for daily operations.

From a personal perspective, these interviews are eye-opening because they reveal the cultural and human side of compliance. SOC 2 is not just about systems and technologies—it is about how people in the organization handle and protect data. These conversations often reveal where human error or a lack of awareness could expose the company to risks.

Gap Identification

After gathering information through document reviews and interviews, the gap assessment team can then identify specific areas where the organization is falling short of SOC 2 compliance. Gaps can range from missing documentation to insufficient security controls or lack of employee training. Each gap is categorized based on its potential risk to the organization.

I find this part of the process particularly valuable because it helps prioritize the next steps. Not all gaps are created equal. Some gaps—such as inadequate monitoring—can pose a significant risk, while others—like missing documentation—may be easier to address but still critical for compliance. Understanding the nature and severity of each gap helps the organization focus its efforts on where they are most needed.

Roadmap for Remediation

The final phase of a SOC 2 gap assessment involves creating a remediation roadmap. This outlines specific actions that the organization must take to close the identified gaps. The roadmap should include timelines, responsibilities, and priorities, helping the company move from its current state to full compliance.

This is where the SOC 2 gap assessment evolves from a diagnostic tool to a strategic guide. For me, this is the most satisfying part of the process—transforming insight into action. By following the roadmap, organizations can address gaps in a structured way, ensuring that they are well-prepared for their formal SOC 2 audit.

Closing Thoughts

To me, a SOC 2 gap assessment is far more than a checklist or an administrative step toward compliance. It is an exercise in reflection, leadership, and accountability. Completing the gap assessment shows that the organization is serious about its security posture and is willing to go through the necessary steps to protect the data it handles.

In a broader sense, it is about building trust—both internally and externally. Internally, it brings the whole organization together around the common goal of data protection. Externally, it signals to clients, partners, and regulators that the company is committed to safeguarding sensitive information. From a personal perspective, it gives the business leaders peace of mind, knowing that they have proactively identified and addressed risks before they become serious issues.

While the initial process may seem daunting—particularly for organizations new to SOC 2—the benefits far outweigh the challenges. A thorough gap assessment leads to stronger controls, better risk management, and a culture of accountability. It also helps avoid the costly mistakes that can come from failing an audit or, worse, suffering a data breach. In my view, embracing the SOC 2 gap assessment process is a fundamental step in building a sustainable, secure, and trusted organization in today’s digital world.

Compass specializes in guiding organizations through the SOC 2 gap analysis process, ensuring that your business identifies and addresses any deficiencies in your control environment. With our deep expertise in compliance, we will assess your current controls, provide actionable recommendations, and help you build a roadmap for remediation. In collaboration with an independent CPA firm, Compass ensures a smooth transition from gap analysis to the final reporting phase, ensuring that your organization is well-prepared for the SOC 2 audit.

Ready to take the next step toward compliance? Contact us today to learn how we can assist you with your SOC 2 journey!