Criterion CC2.3The entity communicates with external parties regarding matters affecting the functioning of internal control.
What it says
COSO Principle 15: The entity communicates with external parties regarding matters affecting the functioning of internal control.
SOC 2, the trust services criteria, CC2.3
What is in the packs for this
From SOC 2 Report Readiness. Each one helps with this requirement.
- Excel
Trust Services Criteria Response Register
The register has a row for this criterion, for you to write down your own controls, owners and evidence against it. Lists the 61 Trust Services Criteria by number and series title, with blank columns for your own controls, owners and evidence. It makes no coverage claim. - Word
Bridge Letter & Management Response Templates
Its Framework References cite this criterion. Templates for the letter that covers the time after a report period ends, for management's response to an exception, and for sharing a report under a confidentiality agreement.
Criterion text: 2017 Trust Services Criteria (with revised points of focus, 2022). © 2022 Association of International Certified Professional Accountants. All rights reserved. COSO principles © 2019 Committee of Sponsoring Organizations of the Treadway Commission (COSO). All rights reserved. Reproduced from copies of AICPA's published text, which come from two lineages (the AICPA document in two versions, and one structured-data publisher) and agree across them; check it against AICPA's own before relying on it.