From the course: Advanced SOC 2 Auditing: Proven Strategies for Auditing the Security, Availability and Confidentiality TSCs

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Exploring CC1.1 - COSO Principle 1: Upholding integrity and ethical values

Exploring CC1.1 - COSO Principle 1: Upholding integrity and ethical values

From the course: Advanced SOC 2 Auditing: Proven Strategies for Auditing the Security, Availability and Confidentiality TSCs

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Exploring CC1.1 - COSO Principle 1: Upholding integrity and ethical values

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- [Instructor] Welcome to our exploration of CC1.1. This section will delve deep into the entity's commitment to fostering a culture of integrity and ethical values. It's the backbone of a well-functioning internal control environment. Our journey into CC1.1 focuses on several themes. The first is setting the tone at the top, where the board and management demonstrate the importance of integrity and ethical behavior. Then, we'll discuss the establishment of standards of conduct that resonate throughout the organization. We'll also touch upon the mechanisms in place to evaluate adherence to these standards and address deviations. When looking at the controls surrounding CC1.1, it's evident that documented policies like an employee handbook or code of conduct play a pivotal role. These documents set the foundation for expected behavior. Requiring acknowledgements both at the time of hire and periodically thereafter ensures constant awareness. Background checks and defined disciplinary…

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