PI1.4 SOC 2

SOC 2 PI1.4: Processing Integrity - System Outputs are Complete, Accurate, and Distributed

What This Control Requires

The entity implements policies and procedures to make available or deliver output completely, accurately, and timely in accordance with specifications to meet the entity's objectives.

In Plain Language

Correct processing means nothing if the output is wrong, incomplete, or goes to the wrong person. This control covers the last mile: making sure the results of your processing reach the right recipients, in the right format, with the right data, at the right time.

This applies to every type of output your systems produce - reports, data feeds, API responses, notifications, and user interface displays. For each, you need controls verifying completeness (all expected results were produced), accuracy (results are correct and properly formatted), timeliness (SLAs are met), and distribution security (only authorised recipients get the data).

Auditors check whether you validate outputs before sending them, whether your distribution lists are current and reviewed, whether you monitor delivery for failures and delays, and whether you have a process for correcting and retracting outputs that went out wrong.

How to Implement

Validate processing results before delivery. Compare output record counts against expected counts from the inputs, check output data against business rules and expected ranges, verify that calculations and aggregations are mathematically correct, and confirm output formats meet the defined standards.

Control output distribution carefully. Maintain documented distribution lists for every regular output - reports, data feeds, notifications. Review and update these lists at least annually. Enforce access controls so outputs only reach authorised recipients. For sensitive outputs, use encryption and secure delivery channels.

Monitor delivery for timeliness and completeness. Track when outputs are produced and delivered versus their scheduled times. Alert when something is late, incomplete, or fails to deliver. For critical deliveries, implement confirmation mechanisms that verify the recipient actually received the output.

Run output quality checks. For reports, automate checks for formatting consistency, spot-check calculated fields, and verify all expected sections are present. For data feeds, validate against the schema and verify record counts. For API responses, monitor error rates and validate response structures.

Define what happens when an output error is discovered. How is it detected, reported, and fixed? What is the process for recalling or correcting an incorrect output that has already been distributed? How do you notify affected recipients with a clear explanation? This needs to be documented before it is needed.

Log everything: what was produced, when, for whom, and whether delivery succeeded. These logs are your audit trail for demonstrating output integrity and your first resource when investigating output problems.

Evidence Your Auditor Will Request

Output validation configurations showing completeness and accuracy checks before delivery
Output distribution lists with evidence of regular review and authorization
Output delivery monitoring records showing timeliness and completeness tracking
Output quality check procedures and results for reports, data feeds, and API responses
Output error handling procedures and records of corrections and retractions

Common Mistakes

Outputs are delivered without validation, allowing incomplete or inaccurate results to reach recipients
Distribution lists are outdated, sending confidential outputs to former employees or unauthorized individuals
Output delivery is not monitored, with failures going undetected until recipients report missing data
No procedure exists for correcting and retracting incorrect outputs already distributed
Output logs are insufficient to trace what was produced, when, and to whom

Related Controls Across Frameworks

Framework	Control ID	Relationship
ISO 27001	A.5.14	Partial overlap
ISO 27001	A.8.11	Related
nist-csf	PR.DS-08	Partial overlap

Frequently Asked Questions

How do we validate the accuracy of complex report outputs?

Combine automated and manual checks. Automated checks handle record counts, totals, and formatting. For complex calculations, set up test scenarios with known expected results that run alongside each production cycle. For manual review, have a knowledgeable person check a sample of outputs before distribution. Scale the depth of validation to the criticality of the output - a financial report to regulators deserves more scrutiny than an internal weekly summary.

How should we handle output corrections?

Have a formal process ready before you need it. Identify the error, assess scope and impact, produce the corrected output, notify every recipient of the original, distribute the correction with clear labelling ("Revised" or "Corrected"), and document the whole thing. Speed matters here - the longer an incorrect output circulates, the more decisions get made on bad data. Keep correction records as audit evidence.

Do we need to control API response outputs?

Absolutely. API responses are outputs just like reports and data feeds. Validate response schemas, monitor error rates, and track response times against your SLAs. Make sure each API response only contains data the requesting user is authorised to see. Log API activity for both audit trails and troubleshooting. This is especially important if third parties consume your APIs.

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