Criterion CC5.1The entity selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels.

COSO Principle 10: The entity selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels.

SOC 2, the trust services criteria, CC5.1

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; check it against AICPA's own before relying on it.