A software bill of materials (SBOM) is a structured list of the components, libraries, and dependencies that make up a piece of software, including their names and versions. It works like an ingredient list for an application.
For SOC 2, an SBOM is not a required document. SOC 2 does not name it. It is a common way to support vulnerability management and change management by showing what you ship and what third-party code it relies on.
In simple terms, an SBOM answers:
- What components are inside this software?
- Which versions are we running?
- If a vulnerability is announced, are we affected?
Why an SBOM Matters
- It makes it faster to check whether a newly disclosed vulnerability affects you
- It gives a record of third-party and open source dependencies
- It supports reviews of third-party risk in the software you build on
- Some customers and regulators ask suppliers for one
Common SBOM Formats
| Format | Maintained by | Notes |
|---|---|---|
| SPDX | Linux Foundation | Widely used for licensing and component data |
| CycloneDX | OWASP | Designed with security use cases in mind |
Most build tools and dependency scanners can generate one of these formats automatically from a repository or build.
SBOM vs Dependency Scanning
| Aspect | SBOM | Dependency scanning |
|---|---|---|
| Purpose | Inventory of components | Find known vulnerabilities in components |
| Output | A list, often a file | Alerts and findings |
| Timing | Per build or release | Continuous or scheduled |
The two work together. The SBOM says what is there, and scanning checks it against known vulnerability data.
Example Evidence
| Activity | Example evidence |
|---|---|
| Inventory | SBOM files generated for each release |
| Scanning | Dependency or code scanning reports for the audit period |
| Triage | Tickets showing findings reviewed, fixed, or accepted |
| Retention | Archived SBOMs tied to release identifiers |
How Auditors Typically See It
Auditors usually do not ask for an SBOM by name. They test your vulnerability management and change controls. An SBOM can serve as supporting evidence of how you track components, alongside scan reports and remediation records. Missed follow-up can be recorded as a control deviation.
Common Mistakes
- Generating an SBOM once and never refreshing it
- Not tying an SBOM to a specific release or commit
- Listing components but never reviewing findings
- Assuming an SBOM alone satisfies a vulnerability control
How AuditFlo.co Helps
AuditFlo.co helps teams retain continuous evidence collection and audit-period history for records kept in connected systems such as GitHub. That can make it easier to show how dependency findings were handled over time. AuditFlo.co does not generate SBOMs, does not issue SOC 2 reports, does not certify compliance, and does not replace auditors.
To see the workflow for your stack, request a demo.
Key Takeaway
An SBOM lists what is inside your software. It is not a SOC 2 requirement, but kept current and paired with scanning and remediation records, it supports a stronger vulnerability management story.