What it is
During a SOC 2 examination the service auditor asks for populations and evidence across the whole examination period. This list lets management collect that evidence in advance, grouped by control area: governance and risk, people, logical and physical access, system operations, change management, vendors and continuity, and the additional categories.
Tailor it to the controls in the system description and remove what does not apply. It is a preparation tool and does not state or imply that any organization holds a SOC 2 report.
When to use it
- Preparing for the fieldwork phase of a SOC 2 examination.
- Organizing an evidence repository by control and period.
- Planning who owns each piece of evidence.
What’s inside
- Engagement basics and system documentation
- Governance, risk and people evidence
- Access, operations and change populations
- Vendor and continuity evidence
- Availability, processing integrity, confidentiality and privacy items, and timing
Standard cited
This template follows AT-C 205 / TSC. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Why complete populations rather than samples?
The service auditor selects samples from complete populations, such as all production changes or all leavers in the period. Preparing system-generated lists in advance speeds sampling and supports completeness.
How far back does evidence need to go?
For a Type 2 report, across the full examination period. For a Type 1 report, as of the report date.
Is this the same as the readiness checklist?
No. The readiness checklist tests whether controls are in place. This list is the evidence the examination will request once they are.
Related templates
- SOC 2 Readiness Checklist (Trust Services Criteria)
- SOC 2 Control Matrix (Trust Services Criteria)
- PBC List — Audit Request List (Excel)
Last updated 11/05/2026. All free templates.