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AICPA SOC 2 Common Criteria CC4 - Monitoring Activities (COSO Principles 16-17)

CC4 is the Monitoring Activities series of the SOC 2 Common Criteria (COSO Principles 16-17). It requires the entity to select, develop, and perform…

What AICPA SOC 2 Common Criteria CC4 - Monitoring Activities (COSO Principles 16-17) requires

CC4 is the Monitoring Activities series of the SOC 2 Common Criteria (COSO Principles 16-17). It requires the entity to select, develop, and perform ongoing and separate evaluations to ascertain whether the components of internal control are present and functioning, and to evaluate and communicate internal control deficiencies in a timely manner to those responsible for corrective action. The criteria are CC4.1-CC4.2.

Pillar: Cybersecurity · Authority: Association of International Certified Professional Accountants (AICPA & CIMA) · Version: 1.0.0 · Last updated:

Primary source: https://www.aicpa-cima.com/resources/landing/2017-trust-services-criteria

SHA-256 integrity: 5f5baea1c717022cd1e3f1461b3cb8d0552e3085a8f41ed9a4c347039d154a0b

Primary Citations — 5 traced to source

  • AICPA Trust Services Criteria, https://www.aicpa-cima.com/resources/landing/2017-trust-services-criteria, CC4.1, 2017
  • AICPA Trust Services Criteria, https://www.aicpa-cima.com/resources/landing/2017-trust-services-criteria, CC4.2, 2017

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