Evaluating and communicating deficiencies
Summary
The entity evaluates and communicates internal control deficiencies in a timely manner to those responsible for taking corrective action.
monitoringdeficiency remediation
Read the full official text: https://www.aicpa-cima.com/resources/download/2022-trust-services-criteria
← Criterion CC4.1
Ongoing and separate evaluations
Criterion CC5.1 →
Control activities mitigating risk
Track SOC 2 criterion CC4.2 as evidence
eurocompliant maps this obligation to a checklist task and the evidence that satisfies it, alongside every other framework you follow.
Start free trial