Board independence and oversight
Summary
The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.
control environmentgovernanceboard oversight
Read the full official text: https://www.aicpa-cima.com/resources/download/2022-trust-services-criteria
← Criterion CC1.1
Commitment to integrity and ethical values
Criterion CC1.3 →
Organisational structure, authority, and responsibility
Track SOC 2 criterion CC1.2 as evidence
eurocompliant maps this obligation to a checklist task and the evidence that satisfies it, alongside every other framework you follow.
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