COSO

COSO – A1.1 – Additional Criteria For Availability – The entity maintains, monitors, and evaluates current processing capacity and use of system components (infrastructure, data, and software) to manage capacity demand and to enable the implementation of additional capacity to help meet its objectives.
Overview – Trust Services Criteria COSO’s A1.1 for the component Additional Criteria For Availability requires the following “The entity maintains,...
COSO – A1.2 – Additional Criteria For Availability – The entity authorizes, designs, develops or acquires, implements, operates, approves, maintains, and monitors environmental protections, software, data back-up processes, and recovery infrastructure to meet its objectives.
Overview – Trust Services Criteria COSO’s A1.2 for the component Additional Criteria For Availability requires the following “The entity authorizes,...
COSO – CC3.1 – Risk Assessment – Principle 6: The entity specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives.
Overview – Trust Services Criteria COSO’s CC3.1 for the component Risk Assessment requires the following “Principle 6: The entity specifies...
COSO – CC3.2 – Risk Assessment – Principle 7: The entity identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed.
Overview – Trust Services Criteria COSO’s CC3.2 for the component Risk Assessment requires the following “Principle 7: The entity identifies...
COSO – CC7.2 – System Operations – The entity monitors system components and the operation of those components for anomalies that are indicative of malicious acts, natural disasters, and errors affecting the entity’s ability to meet its objectives; anomalies are analyzed to determine whether they represent security events.
Overview – Trust Services Criteria COSO’s CC7.2 for the component System Operations requires the following “The entity monitors system components...
COSO – CC7.3 – System Operations – The entity evaluates security events to determine whether they could or have resulted in a failure of the entity to meet its objectives (security incidents) and, if so, takes actions to prevent or address such failures.
Overview – Trust Services Criteria COSO’s CC7.3 for the component System Operations requires the following “The entity evaluates security events...
COSO – CC7.4 – System Operations – The entity responds to identified security incidents by executing a defined incident response program to understand, contain, remediate, and communicate security incidents, as appropriate.
Overview – Trust Services Criteria COSO’s CC7.4 for the component System Operations requires the following “The entity responds to identified...
COSO – CC7.5 – System Operations – The entity identifies, develops, and implements activities to recover from identified security incidents.
Overview – Trust Services Criteria COSO’s CC7.5 for the component System Operations requires the following “The entity identifies, develops, and...
COSO – CC8.1 – Change Management – The entity authorizes, designs, develops or acquires, configures, documents, tests, approves, and implements changes to infrastructure, data, software, and procedures to meet its objectives.
Overview – Trust Services Criteria COSO’s CC8.1 for the component Change Management requires the following “The entity authorizes, designs, develops...
COSO – CC5.2 – Control Activities – Principle 11: The entity also selects and develops general control activities over technology to support the achievement of objectives.
Overview – Trust Services Criteria COSO’s CC5.2 for the component Control Activities requires the following “Principle 11: The entity also...