COSO

COSO – CC9.1 – Risk Mitigation – The entity identifies, selects, and develops risk mitigation activities for risks arising from potential business disruptions.
Overview – Trust Services Criteria COSO’s CC9.1 for the component Risk Mitigation requires the following “The entity identifies, selects, and...
COSO – CC5.3 – Control Activities – Principle 12: The entity deploys control activities through policies that establish what is expected and in procedures that put policies into action.
Overview – Trust Services Criteria COSO’s CC5.3 for the component Control Activities requires the following “Principle 12: The entity deploys...
COSO – CC9.2 – Risk Mitigation – The entity assesses and manages risks associated with vendors and business partners.
Overview – Trust Services Criteria COSO’s CC9.2 for the component Risk Mitigation requires the following “The entity assesses and manages...
COSO – CC6.1 – Logical And Physical Access Controls – The entity implements logical access security software, infrastructure, and architectures over protected information assets to protect them from security events to meet the entity’s objectives.
Overview – Trust Services Criteria COSO’s CC6.1 for the component Logical And Physical Access Controls requires the following “The entity...
COSO – CC6.2 – Logical And Physical Access Controls – register and authorize new internal and external users whose access is administered by the entity.
Overview – Trust Services Criteria COSO’s CC6.2 for the component Logical And Physical Access Controls requires the following “Prior to...
COSO – CC6.3 – Logical And Physical Access Controls – The entity authorizes, modifies, or removes access to data, software, functions, and other protected information assets based on roles, responsibilities, or the system design and changes, giving consideration to the concepts of least privilege and segregation of duties, to meet the entity’s objectives.
Overview – Trust Services Criteria COSO’s CC6.3 for the component Logical And Physical Access Controls requires the following “The entity...
COSO – CC6.4 – Logical And Physical Access Controls – The entity restricts physical access to facilities and protected information assets (for example, data center facilities, back-up media storage, and other sensitive locations) to authorized personnel to meet the entity’s objectives.
Overview – Trust Services Criteria COSO’s CC6.4 for the component Logical And Physical Access Controls requires the following “The entity...
COSO – CC6.5 – Logical And Physical Access Controls – The entity discontinues logical and physical protections over physical assets only after the ability to read or recover data and software from those assets has been diminished and is no longer required to meet the entity’s objectives.
Overview – Trust Services Criteria COSO’s CC6.5 for the component Logical And Physical Access Controls requires the following “The entity...
COSO – CC6.6 – Logical And Physical Access Controls – The entity implements logical access security measures to protect against threats from sources outside its system boundaries.
Overview – Trust Services Criteria COSO’s CC6.6 for the component Logical And Physical Access Controls requires the following “The entity...
COSO – CC6.7 – Logical And Physical Access Controls – The entity restricts the transmission, movement, and removal of information to authorized internal and external users and processes, and protects it during transmission, movement, or removal to meet the entity’s objectives.
Overview – Trust Services Criteria COSO’s CC6.7 for the component Logical And Physical Access Controls requires the following “The entity...