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

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Exploring CC5.3 - COSO Principle 12: Deploying control activities through policies and procedures for effective implementation

Exploring CC5.3 - COSO Principle 12: Deploying control activities through policies and procedures for effective implementation

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

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Exploring CC5.3 - COSO Principle 12: Deploying control activities through policies and procedures for effective implementation

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- [Instructor] Welcome to our exploration of CC5.3. This session will dive deep into COSO Principle 12, emphasizing the deployment of control activities via policies and procedures to ensure effective implementation in the organizational context. COSO Principle 12 underscores the strategic deployment of control activities. It emphasizes how policies are created to set expectations, and procedures materialize these policies into tangible actions. A few points of focus in the COSO Framework for us to consider: first, control activities should be integrated into daily business processes through policies that set the tone and procedures that define specific actions. Management should assign responsibility and accountability for control activities to relevant business units or functions where the risks are inherent. Responsible personnel execute control activities promptly, abiding by the set policies and procedures. Lastly, pertinent actions are undertaken in response to findings from…

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