| 💼 CC1.1 The entity demonstrates a commitment to integrity and ethical values. | 5 | | | |
| 💼 CC1.1-1 Considers Contractors and Vendor Employees in Demonstrating Its Commitment | | | | |
| 💼 CC1.1-2 Sets the Tone at the Top | | | | |
| 💼 CC1.1-3 Evaluates Adherence to Standards of Conduct | | | | |
| 💼 CC1.1-4 Establishes Standards of Conduct | | | | |
| 💼 CC1.1-5 Addresses Deviations in a Timely Manner | | | | |
| 💼 CC1.2 The board of directors demonstrates independence from management and\ \ exercises oversight of the development and performance of internal control. | 4 | | | |
| 💼 CC1.2-1 Establishes Oversight Responsibilities | | | | |
| 💼 CC1.2-2 Applies Relevant Expertise | | | | |
| 💼 CC1.2-3 Operates Independently | | | | |
| 💼 CC1.2-4 Supplements Board Expertise | | | | |
| 💼 CC1.3 Management establishes, with board oversight, structures, reporting lines,\ \ and appropriate authorities and responsibilities in the pursuit of objectives. | 5 | | | |
| 💼 CC1.3-1 Considers All Structures of the Entity | | | | |
| 💼 CC1.3-2 Establishes Reporting Lines | | | | |
| 💼 CC1.3-3 Defines, Assigns, and Limits Authorities and Responsibilities | | | | |
| 💼 CC1.3-4 Addresses Specific Requirements When Defining Authorities and Responsibilities | | | | |
| 💼 CC1.3-5 Considers Interactions With External Parties When Establishing Structures, Reporting Lines, Authorities, and Responsibilities | | | | |
| 💼 CC1.4 The entity demonstrates a commitment to attract, develop, and retain\ \ competent individuals in alignment with objectives. | 7 | | | |
| 💼 CC1.4-1 Establishes Policies and Practices | | | | |
| 💼 CC1.4-2 Evaluates Competence and Addresses Shortcomings | | | | |
| 💼 CC1.4-3 Attracts, Develops, and Retains Individuals | | | | |
| 💼 CC1.4-4 Plans and Prepares for Succession | | | | |
| 💼 CC1.4-5 Considers the Background of Individuals | | | | |
| 💼 CC1.4-6 Considers the Technical Competency of Individuals | | | | |
| 💼 CC1.4-7 Provides Training to Maintain Technical Competencies | | | | |
| 💼 CC1.5 The entity holds individuals accountable for their internal control\ \ responsibilities in the pursuit of objectives. | 5 | | | |
| 💼 CC1.5-1 Enforces Accountability Through Structures, Authorities, and Responsibilities | | | | |
| 💼 CC1.5-2 Establishes Performance Measures, Incentives, and Rewards | | | | |
| 💼 CC1.5-3 Evaluates Performance Measures, Incentives, and Rewards for Ongoing Relevance | | | | |
| 💼 CC1.5-4 Considers Excessive Pressures | | | | |
| 💼 CC1.5-5 Evaluates Performance and Rewards or Disciplines Individuals | | | | |