System and Organization Controls (SOC) 2/CC2 Communication and Information/11 of 61
CC2.1COSO Principle 13: The entity obtains or generates and uses relevant, quality information to support the functioning of internal control
Control family: CC2 Communication and Information
Control description
The following points of focus highlight important characteristics relating to this criterion:
Points of focus specified in the COSO framework:
•Identifies Information Requirements — A process is in place to identify the information required and expected to support the functioning of the other components of
internal control and the achievement of the entity’s objectives.
• Captures Internal and External Sources of Data — Information systems capture in?ternal and external sources of data.
• Processes Relevant Data Into Information — Information systems process and
transform relevant data into information.
• Maintains Quality Throughout Processing — Information systems produce information that is timely, current, accurate, complete, accessible, protected, verifiable, and retained. Information is reviewed to assess its relevance in supporting the internal control components.