Accountability for internal control responsibilities
Summary
The entity holds individuals accountable for their internal control responsibilities in the pursuit of objectives.
control environmentaccountabilityperformance management
Read the full official text: https://www.aicpa-cima.com/resources/download/2022-trust-services-criteria
← Criterion CC1.4
Commitment to competence
Criterion CC2.1 →
Quality information supporting internal control
Track SOC 2 criterion CC1.5 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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