SOC 2 (2017 TSC) PI1.3 — Processing Controls

What this control requires

The entity implements policies and procedures over system processing to result in products, services, and reporting to meet the entity's objectives.

In plain English

The entity implements policies and procedures over system processing to result in products, services, and reporting to meet the entity's objectives. In practice, this means you can prove you risk objectives-level controls on a defined cadence.

Why it matters

Every SOC 2 audit opinion is built control-by-control from the Trust Services Criteria. A missing or failing criterion produces an exception in the report, which buyers, partners and procurement teams read line-by-line during vendor reviews.

This control is rated high. Auditors expect a named owner, a remediation SLA, and a tooling artefact that evidences continuous operation.

What an auditor looks for

A SOC 2 auditor (under AT-C §§ 105/205) tests both design and operating effectiveness over the audit window. For each criterion they expect a written control, a control owner, a population of events, and a sample tested against the population — including remediation tickets for exceptions.

Within Processing Integrity, the assessor will trace your implementation back to the catalogue reference (Criterion PI1.3) and look for objective evidence on the latest two assessment cycles.

How to implement

Policy Management

Docs. Keep each policy in version-controlled Markdown alongside the code that implements it; ship a signed PDF snapshot at each annual review and link the SHA into the SoA.

Operational checklist

• Risk. Document the trigger, the owner and the cadence.
• Management. Document the trigger, the owner and the cadence.
• Scope: objectives, controls, management, services.

Evidence to collect

• Policy Document. A signed and version-controlled policy / standard / procedure document.

Signed policy or standard documents the safeguard. Focus: Processing Controls (Original component: Processing Integrity).

Common pitfalls

• Policies that no engineer has read; the version in Confluence drifts from the version that's actually being enforced.

How it maps to other frameworks

Computed from shared tags, control component and key-operation subjects — handy when you are reconciling controls across an audit.

• ISO/IEC 27001:2022 A.5.5 — Contact with authorities
• HIPAA (45 CFR Part 164) 164.312(b) — Audit Controls
• NIST SP 800-53 Rev. 5 SA-5(1) — Functional Properties Of Security Controls
• GDPR Article 1 — Subject-matter and objectives
• NIST SP 800-171 Rev. 3 3.13.15 — Session Authenticity

Related controls in SOC 2 (2017 TSC)

• Criterion PI1.4 — Output Controls
• Criterion PI1.5 — Storage Controls
• Criterion PI1.2 — Input Controls
• Criterion CC6.7 — Transmission Controls
• Criterion CC5.2 — Technology Control Activities to Support Objectives
• Criterion PI1.1 — Processing Objectives & Information

References

• AICPA / ASEC — SOC 2 (2017 TSC)
• Catalogue identifier: Criterion PI1.3

Topics: governance riskpolicy management