Use one row per control with a stable identifier, a plain-language description, an owner, a frequency or trigger, and an evidence location. Add the relevant criteria mapping, the systems covered, the reviewer where applicable, and the date the control became effective. Keep gaps and remediation linked rather than burying them in a long notes field. Test the register with a real control owner: can they tell what to do next and what record to keep? Start small enough that the team will maintain it.
Related: SOC 2 audit and compliance hub.
Further reading: NIST control-assessment guidance.
