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⭐ Repository → 💼 SOC 2

💼 CC3 Risk Assessment

  • ID: /frameworks/soc-2/cc3

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  • Internal
    • ID: dec-b-322e9e41

Sub Sections​

SectionSub SectionsInternal RulesPoliciesFlagsCompliance
💼 CC3.1 The entity specifies objectives with sufficient clarity to enable\ \ the identification and assessment of risks relating to objectives.16no data
　💼 CC3.1-1 Reflects Management's Choicesno data
　💼 CC3.1-2 Considers Tolerances for Riskno data
　💼 CC3.1-3 Includes Operations and Financial Performance Goalsno data
　💼 CC3.1-4 Forms a Basis for Committing of Resourcesno data
　💼 CC3.1-5 Complies With Applicable Accounting Standardsno data
　💼 CC3.1-6 Considers Materialityno data
　💼 CC3.1-7 Reflects Entity Activitiesno data
　💼 CC3.1-8 Complies With Externally Established Frameworksno data
　💼 CC3.1-9 Considers the Required Level of Precisionno data
　💼 CC3.1-10 Reflects Entity Activitiesno data
　💼 CC3.1-11 Reflects Management's Choicesno data
　💼 CC3.1-12 Considers the Required Level of Precisionno data
　💼 CC3.1-13 Reflects Entity Activitiesno data
　💼 CC3.1-14 Reflects External Laws and Regulationsno data
　💼 CC3.1-15 Considers Tolerances for Riskno data
　💼 CC3.1-16 Establishes Sub-Objectives for Risk Assessmentno data
💼 CC3.2 The entity identifies risks to the achievement of its objectives\ \ across the entity and analyzes risks as a basis for determining how the\ \ risks should be managed.91no data
　💼 CC3.2-1 Includes Entity, Subsidiary, Division, Operating Unit, and Functional Levelsno data
　💼 CC3.2-2 Analyzes Internal and External Factorsno data
　💼 CC3.2-3 Involves Appropriate Levels of Managementno data
　💼 CC3.2-4 Estimates Significance of Risks Identifiedno data
　💼 CC3.2-5 Determines How to Respond to Risksno data
　💼 CC3.2-6 Identifies Threats to Objectives1no data
　💼 CC3.2-7 Identifies Vulnerability of System Componentsno data
　💼 CC3.2-8 Analyzes Threats and Vulnerabilities From Vendors, Business Partners, and Other Partiesno data
　💼 CC3.2-9 Assesses the Significance of the Risksno data
💼 CC3.3 The entity considers the potential for fraud in assessing risks to\ \ the achievement of objectives.5no data
　💼 CC3.3-1 Considers Various Types of Fraudno data
　💼 CC3.3-2 Assesses Incentives and Pressuresno data
　💼 CC3.3-3 Assesses Opportunitiesno data
　💼 CC3.3-4 Assesses Attitudes and Rationalizationsno data
　💼 CC3.3-5 Considers the Risks Related to the Use of IT and Access to Informationno data
💼 CC3.4 The entity identifies and assesses changes that could significantly\ \ impact the system of internal control.6no data
　💼 CC3.4-1 Assesses Changes in the External Environmentno data
　💼 CC3.4-2 Assesses Changes in the Business Modelno data
　💼 CC3.4-3 Assesses Changes in Leadershipno data
　💼 CC3.4-4 Assess Changes in Systems and Technologyno data
　💼 CC3.4-5 Assess Changes in Vendor and Business Partner Relationshipsno data
　💼 CC3.4-6 Assesses Changes in Threats and Vulnerabilitiesno data