CC1.2

Board exercises oversight responsibility

SecurityImplementedSecurity (Common Criteria)

AICPA Trust Services Criteria

The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.

How this is tested during the audit

Auditor inspects board charter, independence declarations, and minutes showing review of risk and security topics.

1 item attached to this control

Last reviewed

65d

Within 180-day window

Evidence on file

CEO

Accountable for design + operating effectiveness

Recent control history