Fraud risk consideration
Summary
The entity considers the potential for fraud in assessing risks to the achievement of objectives.
risk assessmentfraud risk
Read the full official text: https://www.aicpa-cima.com/resources/download/2022-trust-services-criteria
Track SOC 2 criterion CC3.3 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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