cc53.md

SOC2 - CCC5.3

COSO Principle 12: The entity deploys control activities through policies that establish what is expected and in procedures that put policies into action

Establishes Policies and Procedures to Support Deployment of Management ‘s Directives

Management establishes control activities that are built into business processes and employees’ day-to-day activities through policies establishing what is expected and relevant procedures specifying actions

Establishes Responsibility and Accountability for Executing Policies and Procedures

Management establishes responsibility and accountability for control activities with management (or other designated personnel) of the business unit or function in which the relevant risks reside

Performs in a Timely Manner

Responsible personnel perform control activities in a timely manner as defined by the policies and procedures

Takes Corrective Action

Responsible personnel investigate and act on matters identified as a result of executing control activities

Performs Using Competent Personnel

Competent personnel with sufficient authority perform control activities with diligence and continuing focus

Reassesses Policies and Procedures

Management periodically reviews control activities to determine their continued relevance and refreshes them when necessary.

Mapped SCF controls