SOC 2 and Enterprise SSO: What Auditors Actually Check

Secureframe's analysis of SOC 2 audit costs highlights that companies typically spend between $10,000 and $150,000 on these audits, with SOC 2 Type II reports alone costing between $7,000 and $100,000. SOC 2 audits focus on verifying that organizations have effective access controls in place, such as restricted logical access, verified users, timely deprovisioning, and role-based permissions. These controls correspond to the AICPA Common Criteria: CC6.1, CC6.2, CC6.3, and CC7.2, which are part of the mandatory Security category in the Trust Services Criteria. Auditors assess these criteria by sampling real evidence over a 3 to 12-month period, checking for consistent implementation of controls like single sign-on (SSO), multi-factor authentication (MFA), and SCIM provisioning. SCIM deprovisioning is particularly crucial, as manual processes often fail to remove access promptly, leading to audit exceptions. MFA, although not explicitly required by the criteria, is generally expected for higher-risk access to prevent breaches, as exemplified by the Verizon 2025 Data Breach Investigations Report's finding that stolen credentials are implicated in 22% of breaches. Automation of identity events, as facilitated by tools like SSOJet, ensures consistent, dated evidence that meets the audit's stringent sampling requirements, reducing the likelihood of exceptions and facilitating compliance.

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