System and Organization Controls (SOC) 2/CC1 Control Environment/6 of 61
CC1.1COSO Principle 1: The entity demonstrates a commitment to integrity and ethical values
Control family: CC1 Control Environment
Control description
The following points of focus highlight important characteristics relating to this criterion: Points of focus specified in the COSO framework:
• Sets the Tone at the Top — The board of directors and management, at all levels, demonstrate through their directives, actions, and behavior the importance of integrity and ethical values to support the functioning of the system of internal control.
• Establishes Standards of Conduct — The expectations of the board of directors and senior management concerning integrity and ethical values are defined in the entity’s standards of conduct and understood at all levels of the entity and by out?sourced service providers and business partners.
• Evaluates Adherence to Standards of Conduct — Processes are in place to evaluate the performance of individuals and teams against the entity’s expected standards of conduct.
• Addresses Deviations in a Timely Manner — Deviations from the entity’s expected standards of conduct are identified and remedied in a timely and consistent manner.