I've had to go through this SOC2 certification process as well, and I think a much better approach (with a lot of other benefits) is to use client side encryption to encode sensitive data like PII or PHI (personal health info) before you insert it into the DB. That way it's easy to give all of your developers read-only access to essentially the entire DB for things like debugging support while still maintaining SOC2 and other compliance (e.g. HIPAA).
Not saying there isn't also good use cases for roles and privileges (and it's a lot harder to add client-side encryption after the fact), but using client side encryption/decryption is a better approach to this issue IMO (you get more security benefits, and the compliance benefits really just are a consequence of that).