Criterion CC3.1The entity specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives.
What it says
COSO Principle 6: The entity specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives.
SOC 2, the trust services criteria, CC3.1
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
Readiness Assessment Procedure
Its Framework References cite this criterion. A management-led check before the auditor starts: how to find gaps and exceptions, fix them, and decide when to begin the observation period. - Excel
SOC 2 Readiness Self-Assessment
Its Framework References cite this criterion. A single readiness assessment that shows blocking items and where to start before a SOC 2 examination. It gives no score.
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.