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SOC 2 Controls for AI: The Auditor's Perspective

RT
Rachel Thompson
Guest Contributor
·November 24, 2025·12 min read

After five years conducting SOC 2 audits at a Big 4 firm, I've seen every approach to AI security controls—from comprehensive to completely absent. Here's what actually matters when auditors assess your AI posture.

The Trust Services Criteria That Apply to AI

Security (Common Criteria)

CC6.1 and CC6.6 are most relevant. Auditors will ask:

  • How do you prevent unauthorized AI tool usage?
  • What controls exist for AI data handling?
  • How do you monitor AI interactions for security events?

Confidentiality

If you process confidential information, auditors will examine:

  • Can confidential data reach AI services?
  • What controls prevent accidental disclosure?
  • How do you ensure AI vendors protect confidential data?

Processing Integrity

For AI-integrated business processes:

  • How do you ensure AI outputs are accurate?
  • What human review processes exist?
  • How do you handle AI errors?

What Auditors Actually Test

Documentation Review

  • AI acceptable use policies
  • AI vendor assessments
  • Data classification as it relates to AI
  • AI incident response procedures

Technical Evidence

  • Access controls for AI tools
  • Logging of AI interactions
  • Network controls for AI traffic
  • DLP configurations related to AI

Process Testing

  • User access provisioning for AI tools
  • Change management for AI implementations
  • Incident response exercises

Common Deficiencies

Based on my experience, these are the most frequent AI-related SOC 2 findings:

1. **Missing AI inventory** - No documentation of which AI tools are in use

2. **Inadequate AI policies** - Policies that don't address AI-specific risks

3. **Insufficient logging** - AI interactions not captured in security logs

4. **Incomplete vendor assessments** - AI vendors not subject to third-party risk management

Preparing for AI-Focused SOC 2 Scrutiny

Start with an AI inventory. Document every AI tool in use—sanctioned and shadow. Build policies around actual usage. Implement technical controls that create audit evidence. Train your team on AI-specific risks.

The organizations that pass SOC 2 with strong AI controls are those that treated AI security as an extension of existing security programs, not a separate initiative.

RT
Rachel Thompson
Guest Contributor

Rachel is a former Big 4 auditor specializing in SOC 2 and technology risk assessments. She now consults independently, helping organizations prepare for compliance audits.

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