SOC 219 June 2026 6 min read

SOC 2 Remediation Plan: How to Fix Gaps Before Your Audit

A SOC 2 remediation plan turns gap analysis findings into a structured work programme. How to build one, prioritise it, and track it to completion.

Key Takeaways

A remediation plan converts gap analysis output into a structured, tracked work programme.
Every gap needs: owner, remediation action, target completion date, and acceptance criteria.
Prioritise by audit risk (high) and implementation effort (low = do first).
Remediation for design gaps must be complete before the observation period begins for Type II.
Track weekly — weekly status reviews during remediation prevent deadline drift.

In this guide

From Gap Analysis to Remediation Plan
Remediation Plan Structure
Prioritisation Framework
Tracking and Reporting
Acceptance Criteria for Remediation
How to Know You Are Ready

From Gap Analysis to Remediation Plan

A gap analysis produces a list of criteria where your current controls do not meet SOC 2 requirements. The remediation plan converts this list into an actionable work programme: for each gap, what specifically needs to be done, who will do it, by when, and how will completion be verified?

The gap analysis is diagnostic — it tells you where you are. The remediation plan is prescriptive — it tells you what to do. Many companies confuse the two, producing detailed gap lists without a clear action plan.

Remediation Plan Structure

For each gap item, document: Criterion (e.g. CC6.3), Gap Description (e.g. "No formal terminated employee access revocation process"), Remediation Action (e.g. "Build offboarding checklist covering all in-scope systems, assign IT ownership, document in Access Control Policy"), Owner (name), Target Completion Date, Acceptance Criteria (e.g. "Checklist completed for next 2 terminations, evidence uploaded to compliance tool"), and Status (Not Started / In Progress / Complete).

Group remediation items by type: Quick Wins (0–1 week: enable GuardDuty, enforce MFA, create vendor register), Short Projects (1–4 weeks: write policies, conduct first access review, build change management process), and Long-Lead Items (4–12 weeks: conduct penetration test, complete security awareness training for all employees).

Prioritisation Framework

Prioritise by two dimensions: Audit Risk × Implementation Effort. Plot each remediation item on a 2×2 matrix.

High audit risk, low implementation effort (do immediately): enable CloudTrail multi-region, enable GuardDuty, enforce MFA in Okta, collect AWS SOC 2 report from Artifact.

High audit risk, high implementation effort (start immediately, schedule carefully): write and approve 12+ policies, conduct first penetration test (requires scheduling 4–6 weeks ahead), build change management workflow in Jira.

Low audit risk, low effort (do when capacity allows): update job description templates to include security responsibilities, build physical security procedures section.

Low audit risk, high effort (defer or descope): complex BCP testing exercises, building out advanced SIEM if not required by your control framework.

Tracking and Reporting

Weekly status reviews: 30-minute meeting with the programme owner and key remediation owners. Review: which items completed this week, which are at risk (behind schedule), what needs unblocking.

Use a project management tool (Jira, Linear, Notion, or a compliance tool like AuditPath) to track remediation items with due dates. Dashboard visibility prevents items from silently slipping.

Executive reporting: monthly 1-page status report to the executive sponsor showing: items completed, items in progress, items at risk, and the current readiness forecast (on track for [date]).

Acceptance Criteria for Remediation

Each remediation item needs clear acceptance criteria — how do you know it is done? Vague completion ("MFA implemented") is less useful than specific criteria ("IAM credential report shows MFA_Active=true for all 18 console users. Evidence uploaded to CC6.1 in AuditPath").

Acceptance criteria should be auditor-testable: if an auditor were to test this control tomorrow, what evidence would they need to see? That evidence is your acceptance criterion.

How to Know You Are Ready

You are ready to engage your auditor for Type I fieldwork when: (1) All design gaps are remediated (every criterion has a documented control). (2) Evidence exists for at least the current state (for Type I) or the observation period (for Type II). (3) All policies are approved and distributed. (4) The system description draft is complete and accurate. (5) Control owners are briefed and can explain their controls in walkthrough interviews.

A pre-audit self-review (the programme owner walks through every criterion as if they were the auditor) is the most effective final check before engaging for fieldwork.

Frequently Asked Questions

What if we cannot complete all remediation items by our target date?

Adjust the target date rather than accepting an unaddressed gap. It is better to push your Type I by 4 weeks than to enter fieldwork with known design gaps. Communicate the adjusted timeline to your executive sponsor and auditor.

Can we do Type I with some remediation items still open?

Only if you have compensating controls for the open items. A compensating control is an alternative control that partially mitigates the risk the primary control was designed to address. Compensating controls are accepted by auditors but documented as design alternatives, not gaps.

How do we handle a remediation item that is technically infeasible?

Document it as an exception with compensating controls. For example, if a legacy system cannot support MFA, document why, implement all feasible alternative controls (network-level access restriction, enhanced monitoring, additional authentication layer), and present this to your auditor as a compensating control approach.

Should the remediation plan be shared with the auditor?

Not the detailed internal remediation plan — it is working documentation. What you share with the auditor is your completed controls and evidence. Your internal remediation tracking is for programme management, not auditor review.

How much does remediation typically cost (excluding audit)?

Most technical remediation items are zero additional cost (enabling AWS services, configuring settings). Policy writing requires internal time. Penetration testing: $5,000–$15,000. Security awareness training tool: $500–$3,000/year. Total out-of-pocket remediation cost for a typical 20-person company: $8,000–$20,000, plus 150–250 hours of engineering and management time.