How effective IAM builds trust and consistency in SOC reporting

The role of IAM in SOC reporting

Access management continues to drive a significant share of SOC report deviations. In a recent internal analysis of nearly 4,000 SOC reports supporting clients’ 2024 and 2025 financial audits, 54% of the deviations found in SOC 1 reports and 41% of the deviations in SOC 2 reports were related to logical access. 

IAM is foundational for SOC reporting because it impacts the effectiveness, reliability and auditability of an organization’s controls. SOC reports require organizations to demonstrate that they have appropriate controls, so only appropriate personnel maintain access to sensitive systems and data, and that access is regularly reviewed and updated.

When there are differences in how systems and access are managed, organizations are more prone to errors and inconsistencies. Recommended practices include centralized access management (introducing automation where possible), embedded controls, periodic access reviews (more frequent for privileged access) and ongoing training.

However, some organizations have hundreds of key systems with potentially thousands of permissions, making this a complex challenge. More than one in four attendees at the 13th annual EY SOC Reporting Virtual Conference said timely termination is their biggest area of concern.

Beyond SOC reporting, many organizations also rely on certification frameworks to reinforce the consistency and discipline of their identity and access management practices. Certification requirements emphasize standardized governance, documented processes and continuous monitoring, all of which closely align with ISO27001:2022 IAM expectations.

While certification does not replace SOC reporting, it can strengthen confidence in the underlying control environment. Organizations with IAM practices aligned to certification criteria are often better positioned to demonstrate sustained control operation, clearer access hygiene and ownership, and fewer access-related deviations over time.

Three identity and access management priorities for stronger SOC reporting

1. Mature IAM to reduce access-related deviations

Strengthening provisioning and access removal processes in accordance with human resources changes helps ensure users have only the access they need — and only for as long as they need it. This directly reduces the risk of deviations in your SOC reports.

2. Adopt scalable access models that evolve and are reviewed with the business

Role based access and on demand permissions give organizations greater control and visibility. Periodically reviewing helps ensure users’ access remains appropriate as roles, permissions, personnel, technologies and risk profiles change.

3. Embed IAM discipline across every layer of the organization

Managing internal and external identities consistently, across cloud and on premise environments, is critical to reducing unauthorized access and avoiding audit issues. Strong IAM execution supports both operational security and smoother SOC examinations.