SOC 2_CC1.4

SOC 2

Security Control Environment

CC1.4

COSO Principle 4: The entity demonstrates a commitment to attract develop and retain competent individuals in alignment with objectives.

Establishes Policies and Practices—Policies and practices reflect expectations of competence necessary to support the achievement of objectives.Evaluates Competence and Addresses Shortcomings—The board of directors and management evaluate competence across the entity and in outsourced service providers in relation to established policies and practices and act as necessary to address shortcomings.Attracts Develops and Retains Individuals—The entity provides the mentoring and training needed to attract develop and retain sufficient and competent personnel and outsourced service providers to support the achievement of objectives.Plans and Prepares for Succession—Senior management and the board of directors develop contingency plans for assignments of responsibility important for internal control.Considers the Background of Individuals—The entity considers the background of potential and existing personnel contractors and vendor employees when determining whether to employ and retain the individuals. Considers the Technical Competency of Individuals—The entity considers the technical competency of potential and existing personnel contractors and vendor employees when determining whether to employ and retain the individuals. Provides Training to Maintain Technical Competencies— The entity provides training programs including continuing education and training to ensure skill sets and technical competency of existing personnel contractors and vendor employees are developed and maintained.

 

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