What Auditors Look for in ISO 27001 and SOC 2
Organizations often approach ISO 27001 and SOC 2 as documentation exercises.
Auditors do not.
From an audit perspective, both ISO 27001 and SOC 2 are mechanisms to evaluate whether security controls are real, operating, and consistently applied — not whether policies exist or tools are deployed.
This article explains what auditors actually look for in ISO 27001 and SOC 2 audits, where organizations commonly misjudge expectations, and what evidence differentiates mature programs from superficial ones.
Why ISO 27001 and SOC 2 Audits Feel Harder Than Expected
Most audit friction arises from a mismatch between organizational assumptions and audit reality.
Common assumptions:
- “We have policies, so we’re covered”
- “Our tools enforce security automatically”
- “Certification last year means we’re still compliant”
- “SOC 2 and ISO are mostly paperwork”
Auditors test operational reality, not intent.
They focus on:
- Whether controls are implemented
- Whether they operate consistently
- Whether evidence exists over time
- Whether management oversight is real
How Auditors View ISO 27001 and SOC 2 (
Although structured differently, auditors evaluate both frameworks through a similar lens.
ISO 27001 – Auditor Perspective
Auditors assess:
- The effectiveness of the Information Security Management System (ISMS)
- Risk identification and treatment decisions
- Whether Annex A controls are selected, implemented, and reviewed
- Continuous improvement through monitoring and management review
ISO 27001 is management-system driven.
Weak governance undermines strong technical controls.
SOC 2 – Auditor Perspective
Auditors assess:
- Whether Trust Services Criteria (TSC) controls are designed and operating
- Consistency of controls across the audit period
- Evidence that controls operated as described
- Exceptions, deviations, and remediation
SOC 2 is evidence-driven and operationally strict, especially for Type II reports.
Most Common Auditor Focus Areas Across ISO 27001 and SOC 2
Across enterprise audits, ISO 27001 and SOC 2 assessments consistently converge on the same core areas.
- Control Ownership and Accountability
Clear assignment of who owns each control and who reviews it. - Risk Assessment and Risk Treatment
Documented, current risk assessments that directly inform control decisions. - Access Control and Identity Governance
Least privilege, access reviews, and privileged access enforcement. - Change and Configuration Management
Controlled, approved, and traceable changes to systems and infrastructure. - Logging, Monitoring, and Incident Response
Evidence that events are detected, investigated, and responded to. - Vendor and Third-Party Risk Management
Oversight of external providers with access to systems or data. - Exception and Remediation Handling
Documented deviations, approvals, timelines, and closure validation.
Key Insight
Auditors are less concerned with which framework you chose, and more concerned with whether your controls actually work in practice.
Risk Assessment and Management
What Auditors Look For
- A documented risk assessment methodology
- Current risk register
- Clear linkage between identified risks and selected controls
- Management involvement in risk acceptance decisions
Common Audit Issues
- Risk assessments performed once and never updated
- Generic risk statements copied from templates
- Controls implemented without reference to risk
Auditors expect risk-based decision making, not checklist compliance.
Control Design and Operation
What Auditors Look For
- Controls clearly defined and scoped
- Evidence that controls operate as designed
- Consistency across environments and teams
- Defined frequency (continuous, daily, quarterly, etc.)
Common Audit Issues
- Controls described broadly but implemented inconsistently
- Reliance on manual checks without documentation
- Controls that exist only at design level
A control that is not operating is not a control, regardless of documentation quality.
Identity and Access Management
What Auditors Look For
- Defined access control policies
- Least-privilege enforcement
- Periodic access reviews with evidence
- Strong controls for privileged access
- Timely deprovisioning
Common Audit Issues
- Access reviews done as a formality
- Over-privileged roles without justification
- Orphaned accounts
- Weak privileged access oversight
IAM failures are among the most common ISO 27001 and SOC 2 findings.
Change Management and Configuration Control
What Auditors Look For
- Controlled change processes
- Approval and traceability for changes
- Segregation between development and production
- Detection of unauthorized changes
Common Audit Issues
- Emergency changes without follow-up approval
- Manual changes outside defined processes
- Lack of configuration baselines
Auditors assess predictability and control, not deployment speed.
Logging, Monitoring, and Incident Response
What Auditors Look For
- Centralized logging
- Adequate retention
- Defined alerting for security events
- Evidence of incident handling and testing
Common Audit Issues
- Logs enabled but never reviewed
- No evidence of alert testing
- Incident response plans that exist only on paper
From an audit standpoint, unreviewed logs are equivalent to no logs.
Evidence Quality and Consistency
What Auditors Look For
- Evidence covering the full audit period
- Consistent artifacts across samples
- Clear timestamps and ownership
- Alignment between narrative and evidence
Common Audit Issues
- One-off screenshots
- Inconsistent evidence formats
- Evidence that contradicts control descriptions
Auditors assess confidence, not volume.
What Auditors Expect You to Produce Quickly
In well-prepared organizations, the following can be produced within hours:
- Risk assessment and risk treatment records
- Control inventory with owners
- Access review evidence
- Change and approval records
- Logging and incident response evidence
- Exception and remediation register
If evidence assembly is slow or fragmented, auditors assume controls are weak or informal.
Final Perspective: ISO 27001 and SOC 2 Measure Operational Discipline
ISO 27001 and SOC 2 are not documentation exercises.
They are tests of how consistently an organization governs risk over time.
Organizations that pass audits smoothly tend to:
- Anchor controls to risk
- Assign clear ownership
- Automate evidence collection
- Treat remediation as part of control operation
An audit-first approach does not make audits easier —
it makes security defensible, repeatable, and trusted.