SOC 2 PI1.2: Processing Integrity - System Processing is Complete, Accurate, Timely, and Authorized

Build automated processing controls into each critical system. For completeness, implement record counts at every processing stage, compare input and output volumes, detect and alert on missing or skipped records, and run end-to-end validation confirming every input is accounted for in the output.

For accuracy, validate calculations against known test cases, reconcile data across systems that share it, verify data integrity with checksums or hashes during transfers, and automatically compare actual outputs against expected results for representative scenarios.

For timeliness, monitor processing schedules and alert when jobs run late, maintain SLA dashboards tracking completion against targets, escalate automatically when processing exceeds defined thresholds, and implement queue management that prioritises work by urgency.

For authorisation, enforce role-based access for initiating or modifying processing, require approval workflows for manual interventions, log all processing activities with who triggered them and when, and maintain segregation of duties between initiating, executing, and reviewing processing.

Set up reconciliation processes. Compare source system records to downstream records on a regular cadence. Identify discrepancies, investigate them, and document the resolution. Automate wherever possible and define clear review procedures for anything that requires manual reconciliation.

Define how processing errors are detected, logged, escalated, investigated, and corrected. Make sure error handling never silently drops records or produces wrong outputs. Implement retry logic for transient failures and escalation for persistent ones. Use dead-letter queues or error tables to capture failed records for reprocessing. Keep error logs as audit evidence.