Criterion CC4.1The entity selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.

What it says

COSO Principle 16: The entity selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.

SOC 2, the trust services criteria, CC4.1

What is in the packs for this

From SOC 2 Report Readiness. Each one helps with this requirement.

• XLSExcel

  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.
• XLSExcel

  Control Owner & Evidence Plan

  Its Framework References cite this criterion. Records who owns each control the examination will test, what evidence it leaves, how often, and how the evidence is sampled over the period.
• DOCWord

  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.