SOC 1 · SSAE 18 (AT-C 320)

SOC 1 Audit Software, built by auditors, for auditors

Audora runs your SOC 1 engagements end to end: pre-check and scoping, evidence requests, Test of Design and Test of Effectiveness, review, and the report itself. One system for the auditor’s side of the table, with the tools your firm already uses connected in.

The Audit Process Benchmark: three calls or fewer, with a free sandbox to run a real SOC 1 engagement in Audora.

For audit firms

You built a SOC 1 process that works. Audora keeps it from depending on who’s in the room.

Most firms we talk to run SOC 1 on a process they’ve refined for years: an RCM template, a PBC list, a report shell, and a few seniors who know how it all fits together. It works. It also lives in spreadsheets, inboxes, and people’s heads, so it strains as the team grows and breaks when someone leaves. Audora puts that process in one place, so you keep the method and stop paying the manual tax of holding it together.

How Audora runs your SOC 1 engagement

One path from the first scoping call to the signed report, with every request, test, and approval in the same file.

SOC 1 pre-check

Catch the gaps before fieldwork starts

Run a pre-check for a client before the engagement kicks off. Gaps surface while they’re still cheap to fix, and the results flow into scoping in the same system, so nothing gets rebuilt downstream.

• A billable engagement your firm runs for its clients, in Audora
• Findings carry into scoping and the RCM instead of a separate spreadsheet
• Fewer surprises in fieldwork and less rework in review

Consistency

One method on every SOC 1, whoever runs it

Your firm’s reading of the guidance, your RCM and workpaper templates, and the review points your partners keep raising go into the engagement template. Every senior works the same way, review comes back with one answer instead of one per partner, and what your firm knows stays when people move on.

• Standard RCMs and workpapers across every engagement
• Peer-review-ready files, with every request, test, and approval on the audit trail
• Faster and more consistent at once: automation runs every engagement the same defensible way

Audit Process Benchmark

Run a real SOC 1 engagement in Audora before you decide

In three calls or fewer we learn how your firm runs SOC 1, scope Audora to match, and you run an engagement in a free sandbox against your own success criteria. Whether or not you buy, you keep a gap read-out on your process, a Benchmark Summary, and a free QA of one engagement by a working auditor.

What is a SOC 1 report?

A SOC 1 is an attestation report issued under the AICPA’s SSAE 18 (AT-C 320). It covers a service organization’s controls that are relevant to its customers’ internal control over financial reporting (ICFR), so those customers and their external auditors can rely on the service without retesting it themselves. The report addresses financial statement assertions such as completeness, accuracy, occurrence, and cutoff, and its use is restricted to the service organization, its user entities, and their auditors.

What’s the difference between SOC 1 Type 1 and Type 2?

Who needs a SOC 1?

Providers whose processing feeds their customers’ financial statements: payroll, billing and invoicing, claims processing, loan and fund administration, fintech processors, BPOs, and IT platforms whose outputs land in a customer’s general ledger.

What does a SOC 1 engagement cover?

• Scoping and the ICFR boundary. The services and transactions that affect customers’ financial statements, with inputs, processing, outputs, and GL interfaces mapped.
• System description and management’s assertion. The services, control environment, relevant systems, subservice organizations, and complementary user entity controls (CUECs).
• Control objectives and controls. A risk and control matrix (RCM) that maps services to control objectives to controls such as reconciliations, interface totals, and exception handling.
• IT general controls. SOC 1 sets no fixed control list; controls follow the control objectives. Common ITGCs include access provisioning and periodic access reviews, change management with segregation of duties, and operations controls such as backups and job monitoring.
• Application controls. Input, processing, and output controls, reconciliations to source and GL, cutoff, and interface validation.
• Subservice organizations. The carve-out or inclusive method, vendor SOC reports, and disclosed CUECs.
• Evidence and testing. Complete populations from the system of record, traceable samples, the service auditor’s testing, and the opinion.
• Annual cadence. Reports renew yearly, and management issues bridge letters to cover the gap to the current date.

How does a SOC 1 audit run?

1. Confirm ICFR relevance and the services in scope.
2. Define boundaries, choose carve-out or inclusive for subservice organizations, and draft CUECs.
3. Build the RCM: control objectives mapped to controls.
4. Run a readiness assessment or pre-check, then remediate gaps.
5. Choose the report type and period: Type 1 for a first report, Type 2 once controls operate consistently.
6. Lock dates, sample windows, and the PBC list, and prepare process owners for walkthroughs.
7. Fieldwork: walkthroughs, testing, and exception handling.
8. Report issuance, then bridge letters and remediation tracking between periods.

How long does a SOC 1 audit take?

Why get a SOC 1?

• Your customers’ auditors can rely on one independent report instead of testing your controls themselves.
• It meets procurement and contract requirements wherever your service affects ICFR.
• It makes customer responsibilities (CUECs) and subservice reliance explicit.
• It shows control over financial processing and the IT general controls behind it.

Where can I learn more?

Run in Audora

Reference guides

Coming soon