Supercharging SOC 2: Building an AI Audit Assistant

In an era where data security and privacy are paramount, SOC 2 audits have become a critical yardstick for service organizations handling customer data. These audits, based on the AICPA’s Trust Services Criteria, assess an organization's information system relevant to security, availability, processing integrity, confidentiality, and privacy. However, navigating the SOC 2 audit process can often feel like a daunting project, laden with intricate requirements and meticulous documentation.

Many tech startups are being built to make the process easier and more efficient. But the startups should not be the only ones exploring how to leverage technology for SOC audits. Auditors themselves should also explore opportunities for improvements.

In this spirit, I built an AI Audit Assistant – a tool conceptualized and created to “supercharge” the SOC 2 preparation process. This virtual assistant is an exploration of using AI as a partner in compliance, making SOC 2 audits more accessible, efficient, and less intimidating.

Inspiration Behind the AI Assistant

My decision to build an AI Audit Assistant for SOC 2 audits is motivated by a growing realization of the need for auditors and accountants to participate in their own technological disruption. If we don’t take a more active role in imagining how to apply technology to our processes, outsiders may reimagine the process without our input. This could lead to a loss of quality in the audits, reducing their ability to help organizations communicate about information security.

How can we use AI to make SOC 2 audits less daunting and more manageable? Every year, countless organizations grapple with these audits, often struggling with the complexity of the requirements and the burden of ensuring every detail is perfect. I have witnessed this struggle first-hand in various capacities - as an auditor, as a team member preparing an organization for an audit, and sometimes, as an outside observer. The pain points were often the same: overwhelming information, complicated control frameworks, and the volume of evidence needed to demonstrate compliance.

The assistant is conceived as a complement to the human element in this type of work. It’s about harnessing the power of AI to analyze, organize, and manage the vast array of information and tasks involved in SOC 2 audits. My aim initially is to test the usefulness of such a solution that could offer insights and assistance that would otherwise require hours of research and explanations.

The Development Process

To build the AI Audit Assistant, I used the OpenAI Developer Platform – a robust and versatile toolkit for building on OpenAI’s large language model.

The first step was to gather some authoritative guidance on SOC 2 audits to serve as a knowledge base. Then I asked test queries about the guidance to ensure that the AI assistant could accurately interpret and respond to a wide range of audit-related queries and tasks. The OpenAI platform’s knowledge retrieval functions allow the assistant to not provide clear, concise, and relevant responses based on the guidance. Then I used Botsonic’s tools to provide some customization to the appearance and embedding into a web page.

Initial Capabilities of the AI Audit Assistant

The AI Audit Assistant, built to ease the SOC 2 audit process, is initially equipped with a knowledge base to understand the audit requirements and terminology. For people without years of experience, understanding SOC 2 requirements can be overwhelming. The assistant provides plain English explanations and step-by-step guidance in response to questions. These capabilities can help make the complex world of SOC 2 audits more accessible and understandable, especially for those new to the process.

Whenever there are doubts or questions, the AI assistant stands ready to provide clarifications, offer insights, and support teams with expert advice, almost like having a SOC 2 consultant on call.

Future Directions and Enhancements

In its current form, the AI Audit Assistant represents just the beginning of a potentially evolving journey. Looking ahead, the roadmap for this innovative tool could include upgrades and functionalities to further support the SOC 2 audit process.

In the near future, I envision incorporating dynamic checklists that adapt based on the specific context of the organization's audit scope. This could be very useful for preparing for an audit and estimating the time and level of effort needed.

I may also explore Excel reading and writing capabilities. Using Excel as a portable format would allow people to transfer the conclusions of their discussions to another platform. For example, if they collaboratively wrote descriptions of control activities with the AI Audit Assistant, it would be nice to transfer those descriptions into the planning documents or audit workpapers.

While currently focused on SOC 2 audits, there is potential to expand the assistant's capabilities to support other compliance frameworks. This could make the tool useful to an broader audience seeking compliance assistance.

Invitation to Experience the AI Assistant

I extend an invitation for you to experience the AI Audit Assistant firsthand. Whether you're preparing for an upcoming SOC 2 audit or just curious about the intersection of AI and audit processes, the AI Audit Assistant is ready to demonstrate its value.

Click the button above or simply visit https://www.vision.cpa/soc-2-workspace. The platform is open to try, and I am eager to hear your thoughts. How would you use an AI Audit Assistant? What do you think it should be able to do?

Let’s push the boundaries of what's possible in audit preparation and compliance!