A SOC 2 Type II report is a crucial asset for closing B2B enterprise deals. However, if your report is returned with "exceptions" (controls that failed to operate consistently during the audit window), it can raise flags during client procurement reviews.
What is a Control Exception?
An exception means the auditor sampled a control activity during the testing window and found it was not followed. For example, if the control states that background checks are run for all new hires, and 2 out of 15 samples had no check completed, the auditor documents this as an exception in the final report.
The Top 5 Common SOC 2 Exceptions
1. Access Revocation Latency (Terminated Employees)
The Failure: Failing to revoke credentials (GitHub, AWS, Google Workspace) within 24 hours of employee departure.
Remediation: Automate offboarding with MDM scripts and integrate HR tools directly with your Identity Provider (IdP) for automatic de-provisioning.
2. Inconsistent Change Management Proof
The Failure: Pushing software changes to production without documented peer reviews (PR approvals) or automated build logs.
Remediation: Enforce strict branch protection rules in GitHub or GitLab requiring at least one peer approval before production deployments are unblocked.
3. Missing Annual Risk Assessments
The Failure: Failing to conduct, document, and present a corporate risk review to senior management once a year.
Remediation: Establish a recurring GRC task cadence and maintain formal minutes showing board approval of corporate risk logs.
4. Inadequate Third-Party (TPRM) Security Reviews
The Failure: Integrating a Tier 1 supplier without reviewing their SOC 2 report or maintaining proof of vendor audits.
Remediation: Implement an intake checkpoint that requires collection and validation of vendor security sheets prior to service procurement.
5. Incomplete MFA Enforcement across Endpoints
The Failure: Leaving administrative consoles or developer portals accessible without active Multi-Factor Authentication.
Remediation: Configure conditional access policies in Okta, Microsoft Entra, or Google Cloud to block password-only auth requests.
Ensure a clean SOC 2 report
Our GRC team designs, implements, and monitors your control systems alongside your developers to guarantee audit readiness.
Request Scoping Assessment arrow_forwardAudit Deliverables
- Policy Framework Writing
- Automated Evidence Gathering
- Control Design Audits
- Auditor Collaboration