# SOC 2 (2017 TSC) PI1.4 — Output Controls - Source: https://support.icompaas.com/compliance/soc-2-trust-services-criteria/pi1-4-output-controls - Section: [Compliance](https://support.icompaas.com/compliance) › [SOC 2 Trust Services Criteria (2017, with 2022 points of focus)](https://support.icompaas.com/compliance/soc-2-trust-services-criteria) › Processing Integrity — PI1 - Last updated: 2026-06-05 - Publisher: iCompaas, Inc. (https://www.icompaas.com) **SOC 2 (2017 TSC)**·Criterion `PI1.4`·high·Component: **Processing Integrity** ## What this control requires > The entity implements policies and procedures to make available or deliver output completely, accurately, and timely in accordance with specifications to meet the entity's objectives. > > — SOC 2 (2017 TSC), Criterion PI1.4 ### In plain English The entity implements policies and procedures to make available or deliver output completely, accurately, and timely in accordance with specifications 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 PI1.4) 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. - **Output.** Document the trigger, the owner and the cadence. - **Scope:** objectives, controls, management. ## Evidence to collect - **Policy Document.** A signed and version-controlled policy / standard / procedure document. Signed policy or standard documents the safeguard. Focus: Output 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](https://support.icompaas.com/compliance/iso-27001-2022/a-5-5-contact-with-authorities) - [**HIPAA (45 CFR Part 164) 164.312(b)** — Audit Controls](https://support.icompaas.com/compliance/hipaa/164-312-b-audit-controls) - [**NIST SP 800-53 Rev. 5 CP-7** — Alternate Processing Site](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/cp-7-alternate-processing-site) - [**GDPR Article 1** — Subject-matter and objectives](https://support.icompaas.com/compliance/gdpr/article-1-subject-matter-and-objectives) - [**NIST SP 800-171 Rev. 3 3.13.15** — Session Authenticity](https://support.icompaas.com/compliance/nist-sp-800-171-rev-3/3-13-15-session-authenticity) ## Related controls in SOC 2 (2017 TSC) - [**Criterion PI1.5** — Storage Controls](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/pi1-5-storage-controls) - [**Criterion PI1.3** — Processing Controls](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/pi1-3-processing-controls) - [**Criterion CC6.7** — Transmission Controls](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc6-7-transmission-controls) - [**Criterion PI1.2** — Input Controls](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/pi1-2-input-controls) - [**Criterion CC5.2** — Technology Control Activities to Support Objectives](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc5-2-technology-control-activities-to-support-objectives) - [**Criterion C1.1** — Confidential Information Identification and Maintenance](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/c1-1-confidential-information-identification-and-maintenance) ## References - [AICPA / ASEC — SOC 2 (2017 TSC)](https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-2) - Catalogue identifier: `Criterion PI1.4` Topics: governance riskpolicy management ## Related compliance guidance - [SOC 2 compliance: a practical implementation guide for cloud-native SaaS teams](https://support.icompaas.com/compliance/soc-2-trust-services-criteria): Start with the full SOC 2 implementation guide — scope, roadmap, evidence and how the assessment runs. - [ISO/IEC 27001:2022 compliance: a practical implementation guide](https://support.icompaas.com/compliance/iso-27001-2022): The certificate most non-US customers ask for instead of SOC 2; the controls overlap enough to run one matrix for both. - [HIPAA compliance for SaaS: a practical implementation guide](https://support.icompaas.com/compliance/hipaa): If health-tech customers ask for SOC 2, they will also ask about the Security Rule; the two are usually evidenced from the same controls.