6/16/2023 0 Comments Tsp lookthrough trust![]() The CC3 series governs controls pertaining to regular and special case Risk Assessment: CC2.3 – Requiring organizations to communicate with all third parties impacted by or impacting matters related to internal controls, corresponding to COSO Principle 15.CC2.2 – Requiring thorough and clear communication of objectives and responsibilities needed for the proper execution of security controls, corresponding to COSO Principle 14.CC2.1 – Requiring organizations to support all internal control functions with relevant, current information from reputable sources, corresponding to COSO Principle 13.The CC2 series governs controls pertaining to Communications and Information security: CC1.5 – Requiring organizations to all personnel accountable for internal control responsibilities related to all TSC principles, corresponding to COSO Principle 5.CC1.4 – Requiring a commitment to recruit and safely onboard quality staff through development and training, then retain them, corresponding to COSO Principle 4.CC1.3 – Requiring management to establish infrastructure in pursuit of its objectives, such as reporting lines, roles, and authorities, corresponding to COSO Principle 3.CC1.2 – Requiring the board of directors to remain separate from management and exercise oversight on control implementation, corresponding to COSO Principle 2.CC1.1 – Requiring a commitment to integrity and ethical values, demonstration thereof, conduct standards, evaluations, and adjustments, corresponding to COSO Principle 1.The first five CC series are directly derived from COSO principles, with slight changes in order the first series, CC1, governs top-level managerial oversight of the entire Control Environment: The first five CC series correspond directly to COSO principles, whereas the last four build upon one principle in particular.ĪICPA Common Criteria Corresponding Directly to the COSO Principles This guide, published in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission, comprises 17 Principles that inform all TSC Security criteria. The other unique factor about Security or CC criteria is that they correspond to principles from the primary source text for the TSC framework: the COSO framework. The nine CC Series criteria then break down into several sub-criteria, detailed below. They are labeled common criteria (CC Series), and there are nine of them. Conversely, it is the only category to which only these Security criteria apply. ![]() The first category of criteria in the TSC framework is unique in that its corresponding criteria apply to all other categories. In particular, it safeguards against these threats to the extent that they could compromise the organization’s objectives, along with the stated objectives across all other TSC principles (availability, processing integrity, etc.). The Security principle is primarily concerned with minimizing all possibilities for unauthorized access, disclosure, or use of information or systems. Security: AICPA Trust Services Criteria Common to All Categories Note that this order reflects the categories’ sequencing in the criteria section of the TSC document elsewhere, like in the full title, the positions of processing integrity and confidentiality are flipped. Privacy, which covers protections for all personal or personally identifiable information.Processing Integrity, which ensures that all processing procedures are valid and secure.Confidentiality, which covers protections for all information defined as critical or sensitive.Availability, which ensures that all client-facing systems and data are readily accessible.Security, which ensures all systems and information are shielded from improper uses.The AICPA TSP 100 principles and criteria are organized under: They are based upon five trust services principles(TSP), also referred to as categories. The TSC comprises criteria for measuring the effectiveness of controls related to cybersecurity, along with their active implementation. What Are the AICPA Trust Services Principles for SOC Audits? Read on to learn the AICPA trust services criteria for SOC compliance. To that effect, the American Institute of Certified Public Accountants (AICPA) has developed its System and Organization Controls (SOC) audits to measure a company’s trustworthiness, per the Trust Services Criteria (TSC). ![]() Organizations that provide software and other services to businesses and individuals must ensure that all data entrusted to them by customers is secure.
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