2026-03-07
By Orbiq TeamSecurity Audit: What It Is, Types, Process, and How to Prepare
A practical guide to security audits — what they are, types of security audits (internal, external, compliance), the audit process, how to prepare for ISO 27001, SOC 2, and NIS2 audits, and how B2B companies can use audit readiness as a competitive advantage.
Security Audit
Compliance
ISO 27001
SOC 2
NIS2
DORA
Audit Readiness
Security Audit: What It Is, Types, Process, and How to Prepare
A security audit is a systematic evaluation of an organisation's security controls, policies, and practices against a defined standard or framework. Security audits verify that controls are properly designed, implemented, and operating effectively — providing assurance to customers, regulators, and stakeholders.
For B2B companies, security audits serve a dual purpose: demonstrating compliance with frameworks like ISO 27001, SOC 2, NIS2, and DORA, and building trust with enterprise buyers who require evidence of security maturity before signing contracts.
This guide covers what security audits are, the main types, the audit process for key frameworks, how to prepare, and how to maintain continuous audit readiness.
Types of Security Audits
By Scope and Purpose
| Type | Performed By | Purpose | Output |
|---|---|---|---|
| Internal audit | In-house team or internal auditors | Identify gaps, prepare for external audits | Internal report with findings and recommendations |
| Certification audit | Accredited certification body | Achieve formal certification (ISO 27001) | Certificate (valid 3 years with annual surveillance) |
| SOC 2 examination | Licensed CPA firm | Provide independent assurance report | SOC 2 Type I or Type II report |
| Regulatory audit | Regulatory authority | Verify compliance with legal requirements | Compliance determination, potential enforcement actions |
| Supplier audit | Customer or third-party assessor | Assess vendor security posture | Assessment report, risk rating |
| Technical audit | Security specialists | Evaluate specific technical controls | Penetration test report, vulnerability assessment |
Type I vs Type II
| Aspect | Type I | Type II |
|---|---|---|
| Evaluates | Design and implementation of controls | Design and operating effectiveness of controls |
| Timeframe | Point in time (specific date) | Period of time (typically 6-12 months) |
| Evidence | Controls exist and are properly designed | Controls operated consistently throughout the period |
| Rigour | Lower — snapshot assessment | Higher — sustained effectiveness required |
| Buyer preference | Acceptable as a first step | Preferred by enterprise buyers |
Framework-Specific Audit Processes
ISO 27001 Certification Audit
Stage 1 — Documentation Review
- Review ISMS scope, risk assessment, Statement of Applicability
- Evaluate policies, procedures, and management commitment
- Confirm readiness for Stage 2
- Identify any gaps that must be addressed before Stage 2
Stage 2 — Implementation Assessment
- Verify controls are implemented and operating effectively
- Interview personnel across departments
- Review evidence and records
- Test controls through sampling and observation
- Classify findings as major or minor non-conformities
Ongoing — Surveillance and Recertification
- Annual surveillance audits (subset of controls)
- Full recertification audit every 3 years
- Continuous improvement expectations between audits
SOC 2 Examination
| Phase | Activities |
|---|---|
| Scoping | Select Trust Services Criteria (Security + optional: Availability, Processing Integrity, Confidentiality, Privacy) |
| Readiness | Optional gap assessment to identify and remediate issues before formal examination |
| Fieldwork | Auditor tests control design (Type I) and operating effectiveness (Type II) |
| Reporting | CPA firm issues report with opinion, system description, and test results |
Trust Services Criteria:
| Criterion | Focus |
|---|---|
| CC6 — Logical and Physical Access | Access control, authentication, authorisation |
| CC7 — System Operations | Monitoring, incident detection, incident response |
| CC8 — Change Management | Change control, testing, approval workflows |
| CC9 — Risk Mitigation | Risk assessment, vendor management, business continuity |
NIS2 Compliance Assessment
NIS2 does not prescribe a specific audit format, but requires organisations to:
- Implement risk management measures (Article 21)
- Report significant incidents (Article 23)
- Demonstrate compliance to competent authorities on request
- Accept supervision and audits by national authorities
Organisations should conduct internal assessments against NIS2 Article 21 requirements and maintain evidence of compliance.
Audit Evidence Categories
What Auditors Look For
| Category | Evidence Examples |
|---|---|
| Governance | Security policies, risk register, management review minutes, organisational chart |
| Access control | User access reviews, RBAC matrices, MFA configuration, privileged access logs, joiners/movers/leavers records |
| Change management | Change request tickets, approval records, deployment logs, rollback procedures |
| Incident management | Incident tickets, root cause analyses, post-incident reviews, communication records |
| Vulnerability management | Scan reports, patch management records, remediation timelines, exception approvals |
| Training | Training records, completion certificates, phishing simulation results, awareness programme content |
| Monitoring | Log retention configuration, alert rules, SIEM dashboards, review schedules |
| Business continuity | BCP documents, BIA results, test records, recovery evidence |
| Vendor management | Vendor inventory, risk assessments, contracts with security clauses, compliance certificates |
| Data protection | Data classification records, encryption configuration, DPA agreements, retention schedules |
Preparing for a Security Audit
Step-by-Step Preparation
- Understand scope and criteria — Know exactly which controls, systems, and timeframes are in scope
- Conduct gap analysis — Assess current controls against audit criteria and prioritise remediation
- Remediate gaps — Address major gaps before the audit, document remediation actions
- Organise evidence — Collect, label, and centralise all required documentation
- Conduct internal audit — Run a dress rehearsal using the same criteria
- Prepare personnel — Brief staff on the audit process, their roles, and expected questions
- Assign audit liaison — Designate a coordinator to manage auditor requests and scheduling
- Set up evidence repository — Use a compliance platform to maintain organised, accessible evidence
Common Audit Findings
| Finding | Root Cause | Prevention |
|---|---|---|
| Missing access reviews | No scheduled process for reviewing user access | Automate quarterly access reviews |
| Incomplete risk assessment | Risk register not updated after changes | Review risks quarterly and after significant changes |
| Untested BCP | Business continuity plans never exercised | Schedule annual full-scale exercises |
| Missing training records | Training not tracked or incomplete | Use an LMS with automated tracking |
| Inconsistent change management | Emergency changes bypass the approval process | Define and document emergency change procedures |
| Gaps in vendor assessments | New vendors onboarded without security review | Integrate vendor assessment into procurement |
Continuous Audit Readiness
Moving Beyond Point-in-Time Compliance
Traditional audit preparation is reactive — organisations scramble to gather evidence before each audit cycle. Continuous audit readiness replaces this with an ongoing approach:
| Traditional Approach | Continuous Readiness |
|---|---|
| Gather evidence before audits | Collect evidence automatically as part of daily operations |
| Periodic policy reviews | Policies linked to controls with automated reminders |
| Annual risk assessment | Continuous risk monitoring with triggered reviews |
| Batch training before audits | Rolling training programme with automated tracking |
| Manual evidence collection | Compliance platform centralises evidence automatically |
Benefits
- Reduced audit preparation time — Evidence is already organised and current
- Fewer findings — Continuous monitoring catches gaps before auditors do
- Lower cost — Less staff time spent on audit preparation
- Better security — Controls are maintained consistently, not just before audits
- Buyer confidence — Enterprise buyers see continuous compliance, not periodic snapshots
How Orbiq Supports Audit Readiness
- Trust Center: Publish your audit status — certifications, compliance posture, and security documentation for buyer self-service
- Continuous Monitoring: Track compliance across ISO 27001, SOC 2, NIS2, and DORA with real-time visibility
- Evidence Management: Centralise audit evidence, policy documents, and control records in one platform
- AI-Powered Questionnaires: Auto-respond to audit-related questions from enterprise buyers using your documented controls and certifications
Further Reading
- ISO 27001 Certification — The ISO 27001 certification process in detail
- SOC 2 Compliance — Achieving and maintaining SOC 2 compliance
- Compliance Automation — Automating evidence collection and compliance monitoring
- Penetration Testing — Technical security auditing through adversary simulation
- ISMS — Building the management system that audits evaluate
This guide is maintained by the Orbiq team. Last updated: March 2026.