SOC 2_CC1.3

SOC 2

Security Control Environment

CC1.3

COSO Principle 3: Management establishes with board oversight structures reporting lines and appropriate authorities and responsibilities in the pursuit of objectives.

Considers All Structures of the Entity—Management and the board of directors consider the multiple structures used (including operating units legal entities geographic distribution and outsourced service providers) to support the achievement of objectives.Establishes Reporting Lines—Management designs and evaluates lines of reporting for each entity structure to enable execution of authorities and responsibilities and flow of information to manage the activities of the entity.Defines Assigns and Limits Authorities and Responsibilities—Management and the board of directors delegate authority define responsibilities and use appropriate processes and technology to assign responsibility and segregate duties as necessary at the various levels of the organization.Addresses Specific Requirements When Defining Authorities and Responsibilities—Management and the board of directors consider requirements relevant to security availability processing integrity confidentiality and privacy when defining authorities and responsibilities. Considers Interactions With External Parties When Establishing Structures Reporting Lines Authorities and Responsibilities—Management and the board of directors consider the need for the entity to interact with and monitor the activities of external parties when establishing structures reporting lines authorities and responsibilities.

 

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