💼 CC3.3-4 Assesses Attitudes and Rationalizations

• Contextual name: 💼 CC3.3-4 Assesses Attitudes and Rationalizations
• ID: /frameworks/soc-2/cc3/03/04
• Located in: 💼 CC3.3 The entity considers the potential for fraud in assessing risks to\ \ the achievement of objectives.

Description

The assessment of fraud risk considers how management and other personnel might engage in or justify inappropriate actions.

Similar

• Internal
  • ID: dec-c-11de2217

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