SOC 2 Compliance Checklist: Aligning with NCA and SAMA Cybersecurity Regulations

Do you know managing customer data and maintaing their confidentiality requires a lot of efforts, and avoiding cyber threats is no different. This can easily be achieved with the Saudi Arabia regulatory frameworks, where NCA and SAMA forces helps cybersecurity methods to safeguard critical data.

One of the most important framework that helps businesses scale their secure data assuarance and regulation is SOC 2 compliance. It is a scalable regulation developed by AICPA, that help organizations to store and process customer data in the cloud. That’s why a SOC 2 compliance checklist is required to assist companies structuralize their controls over security, and align expected policies for third-party audits.

For organizations operating under NCA or SAMA oversight — such as fintechs, banks, cloud service providers, and software companies — aligning the SOC 2 Compliance Checklist with local cybersecurity mandates provides a powerful, internationally recognized benchmark for trust, transparency, and operational excellence.

What Is SOC 2 Compliance and Why Is It Important?

Before diving into the SOC 2 Compliance Checklist, it’s essential to understand what is SOC 2 compliance is and its purpose.

SOC 2 (System and Organization Controls 2) compliance is an auditing standard that evaluates how well a service organization safeguards customer data across five Trust Services Criteria — security, availability, processing integrity, confidentiality, and privacy. It’s not just about meeting a technical checklist; it’s about embedding a culture of continuous risk management and accountability.

Unlike ISO 27001, which focuses on an Information Security Management System (ISMS), SOC 2 emphasizes controls that ensure the consistent protection of customer data. This makes it particularly relevant for technology-driven companies like SaaS providers, cloud platforms, and payment processors.

For businesses in Saudi Arabia, SOC 2 compliance also complements local cybersecurity standards. The NCA Essential Cybersecurity Controls (ECC) and SAMA Cybersecurity Framework share similar objectives: protecting sensitive information, ensuring operational continuity, and maintaining resilience against cyberattacks. Aligning your SOC 2 checklist with these frameworks ensures both global credibility and national compliance.

What Does SOC 2 Compliance Involve?

SOC 2 compliance involves assessing your company’s internal controls, policies, and procedures related to data protection and operational integrity. A certified auditor evaluates whether your organization adheres to the AICPA’s Trust Services Criteria.

The process begins with defining your audit scope and report type — SOC 2 Type I (a point-in-time assessment) or SOC 2 Type II (a long-term evaluation of control effectiveness over a period of time). The latter is particularly valuable for regulated industries, as it demonstrates sustained adherence to best practices.

A strong SOC 2 Compliance Checklist ensures that all preparatory and operational phases are systematically covered — from defining objectives to engaging an auditor and maintaining compliance post-certification.

What Is an SOC 2 Checklist and Why Is It Essential?

An SOC 2 checklist acts as a roadmap for your compliance journey. It breaks down each phase into actionable steps to help your organization maintain clarity and consistency during the audit process.

A SOC 2 compliance checklist includes:

“Choosing the report type, defining the audit scope and objectives, conducting internal risk assessments and gap analysis, implementing and validating required controls, creating and documenting policies, training employees, and hiring an independent Certified Public Accountant (CPA) firm for the official audit. Continuous monitoring and maintaining a security-first culture are essential for ongoing compliance.”

This structured approach not only simplifies the audit process but also builds a foundation for long-term data protection aligned with both NCA and SAMA cybersecurity standards. Further, you will be excited to know that Sahl at Gitex Global is bringing innovation in AI.

The SOC 2 Audit Preparation Checklist

Preparing for a SOC 2 audit requires time, precision, and alignment across departments. Whether your organization is pursuing SOC 2 Type I or SOC 2 Type II, following a structured SOC 2 Compliance Checklist ensures efficiency and readiness.

1. Define the Audit Scope

Identify which systems, data processes, and service lines are in scope. Align these with NCA ECC and SAMA Cybersecurity Framework domains — such as access control, data governance, and incident response.

2. Choose the Report Type

Decide whether a SOC 2 Type I or SOC 2 Type II audit best suits your organization’s needs. Type II provides a deeper assurance level and is preferred by most financial and cloud service providers.

3. Conduct Risk Assessments and Gap Analysis

Perform a comprehensive internal review to identify vulnerabilities, missing controls, and policy gaps. This phase helps prioritize remediation before the formal audit.

4. Implement Controls and Validate Effectiveness

Controls must address each of the five Trust Services Criteria. Implementing encryption, multi-factor authentication (MFA), incident response procedures, and data classification standards are examples of best practices.

5. Document Policies and Train Employees

Every control should be supported by documented policies and staff training. Continuous awareness programs ensure your teams understand their responsibilities in maintaining compliance.

6. Engage a Certified Public Accountant (CPA)

Only a licensed CPA firm can perform a SOC 2 audit. This is critical when determining who can perform a SOC 2 audit — ensuring credibility and adherence to AICPA standards.

7. Continuous Monitoring

After certification, continuously monitor your systems and controls to maintain compliance over time. Regular internal reviews and automated tools can help sustain security maturity.

SOC 2 Requirements: What Must You Meet for Compliance?

Understanding SOC 2 compliance requirements is key to maintaining readiness. While every business has unique needs, AICPA defines core requirements under the Trust Services Criteria:

1. Security: Protect information and systems from unauthorized access.
2. Availability: Ensure systems are operational as agreed in service commitments.
3. Processing Integrity: Maintain accurate and authorized data processing.
4. Confidentiality: Protect sensitive information from disclosure.
5. Privacy: Govern collection, use, and retention of personal data appropriately.

These requirements align closely with NCA’s Essential Cybersecurity Controls (ECC domains such as cybersecurity governance, risk management, and asset management) and SAMA’s Cybersecurity Framework principles like leadership, risk assessment, and resilience. Also, check the difference between SOC 2 vs ISO 270001.

What Are the Trust Services Criteria of SOC 2?

The Trust Services Criteria are at the heart of the SOC 2 framework. Each criterion supports a distinct area of operational security and integrity:

1. Security

The foundation of SOC 2. Includes measures like network monitoring, MFA, and endpoint security.

2. Availability

Ensures your systems are resilient and can recover from downtime or cyber incidents.

3. Processing Integrity

Focuses on data accuracy and completeness — particularly important for fintech and SaaS applications.

4. Confidentiality

Requires encryption, classification, and secure data-sharing practices.

5. Privacy

Ensures compliance with global data protection laws and aligns well with NCA’s Data Classification and Privacy Domain.

Organizations aligning with both SOC 2 and local frameworks gain dual assurance — demonstrating compliance with international and Saudi-specific cybersecurity mandates.

How to Choose the Right SOC 2 Compliance Tools

Technology plays a major role in streamlining compliance. SOC 2 audits can be resource-intensive, and using automation tools can simplify evidence collection and control tracking.

When evaluating SOC 2 compliance tools, consider the following:

• Automated Control Mapping: Match SOC 2 controls with NCA ECC and SAMA standards.
  
• Continuous Monitoring Dashboards: Maintain real-time visibility into compliance status.
  
• Evidence Collection and Storage: Automate audit evidence gathering.
  
• Policy Management Modules: Manage security documentation efficiently.
  
• Integration Capabilities: Connect with systems like AWS, GCP, or Azure for continuous compliance tracking.

Solutions from platforms like Drata, Vanta, or AuditBoard can expedite compliance readiness, but local adaptation to NCA/SAMA frameworks remains essential for Saudi-based organizations.

Benefits of a SOC 2 Report in Business

A SOC 2 report does more than tick a compliance box — it enhances business credibility and competitive advantage.

1. Builds Client Trust

A SOC 2-certified organization demonstrates transparency and reliability to clients.

2. Aligns with Global and Local Standards

SOC 2 aligns naturally with ISO 27001, NCA ECC, and SAMA cybersecurity frameworks.

3. Improves Security Posture

Regular audits reinforce proactive risk management and reduce potential vulnerabilities.

4. Streamlines Vendor Management

Clients and regulators often require vendors to present a SOC 2 report, simplifying third-party risk assessments.

5. Facilitates Market Expansion

For Saudi businesses expanding globally, SOC 2 compliance acts as proof of international data protection standards.

How to Prepare for a SOC 2 Audit Efficiently?

Preparing for a SOC 2 Audit can be daunting, but a structured approach simplifies the process.

Step 1: Conduct a Readiness Assessment

Evaluate your organization’s current security posture and compare it with SOC 2 control requirements.

Step 2: Fill Identified Gaps

Address missing controls or documentation to align with AICPA standards before engaging auditors.

Step 3: Engage a Qualified Auditor

Confirm who can perform a SOC 2 audit — only licensed CPAs can issue valid SOC 2 reports.

Step 4: Collect Evidence

Use automated tools to gather audit evidence such as access logs, training records, and system configurations.

Step 5: Review and Maintain Controls

Post-audit, continuously monitor compliance metrics and perform internal reviews to sustain readiness.

These steps help organizations transition smoothly from SOC 2 readiness to full certification, minimizing business disruption and maximizing audit success.

Aligning SOC 2 with NCA and SAMA Cybersecurity Regulations

Saudi Arabia’s regulatory landscape emphasizes cybersecurity resilience. Both the NCA’s Essential Cybersecurity Controls and the SAMA Cybersecurity Framework mandate controls that map closely to SOC 2 requirements.

SOC 2 Trust Criteria	NCA ECC Domains	SAMA Framework Principles
Security	Cybersecurity Governance, Access Control, System Protection	Risk Management, Access Control
Availability	Business Continuity, Operations Management	Resilience, Incident Response
Processing Integrity	Application and System Integrity	Change Management
Confidentiality	Data Classification and Protection	Information Asset Management
Privacy	Data Protection, Monitoring	Data Governance

By aligning the SOC 2 Compliance Checklist with these frameworks, organizations can meet both global assurance and local regulatory obligations, strengthening operational resilience and customer trust.

How Does Sahl Support Organizations with SOC 2 Compliance?

At Sahl, we specialize in simplifying the path toward SOC 2 compliance. Our compliance advisory team helps organizations map SOC 2 controls with NCA and SAMA frameworks, conduct readiness assessments, and prepare for audits with precision.

We provide:

• End-to-end support for SOC 2 Type I and Type II readiness.
• Gap analysis aligned with NCA ECC and SAMA controls.
• Automated policy templates and compliance documentation.
• Auditor coordination and continuous monitoring strategies.
  

With our tailored approach, businesses achieve SOC 2 certification faster — while maintaining alignment with Saudi cybersecurity regulations.

Conclusion

In a digital-first economy, trust is the new currency. Implementing a comprehensive SOC 2 Compliance Checklist enables organizations to not only meet international data protection standards but also demonstrate conformance with NCA and SAMA cybersecurity frameworks.

By integrating these standards into one unified compliance strategy, organizations build resilience, transparency, and confidence among their clients and regulators.

The path to SOC 2 success begins with a structured checklist — defining objectives, assessing gaps, implementing controls, and engaging certified auditors. As cybersecurity expectations continue to rise, maintaining continuous compliance is no longer optional — it’s a business necessity.

FAQs

What are SOC 2 requirements?

SOC 2 requirements are based on the five Trust Services Criteria — security, availability, processing integrity, confidentiality, and privacy. Organizations must implement and document controls that meet these criteria and undergo independent audits to verify compliance.

What are the 5 criteria for SOC 2?

The five Trust Services Criteria are:

1. Security
2. Availability
3. Processing Integrity
4. Confidentiality
5. Privacy

Is SOC 2 the same as ISO 27001?

No. While both address information security, ISO 27001 focuses on establishing an information security management system (ISMS), whereas SOC 2 evaluates operational effectiveness and the actual implementation of security controls.

Is SOC 2 compliance mandatory?

SOC 2 compliance is not legally mandatory, but it is a widely recognized industry standard. Many clients, especially in finance and cloud services, require SOC 2 reports as part of their vendor due diligence process.