Criterion CC3.2The 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.
What it says
COSO 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.
SOC 2, the trust services criteria, CC3.2
What is in the packs for this
- Excel
Trust Services Criteria Response Register
Helps with this requirementin SOC 2 Report ReadinessIts Framework References cite this criterion. 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.
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.