CC1.4 COSO principle 4: Demonstrates commitment to attract and retain competent individuals
Demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives.
5
artefacts
1
held by a system
2
at each review
hard
to go live
Policy repository / GRC workspace
where the evidence lives
teal = a system already holds it · olive = produced at each review
system holds itEvidence a system already holds
- Recruitment records showing candidates were evaluated against those requirements, including background checks where performed · Cloud console / configuration management
periodic reviewEvidence produced at each review
- Training and development records for the period, covering both general awareness and role specific competence · Identity provider / directory
- Performance evaluation records addressing competence and development needs · HR system / LMS
governing documentDocuments that govern the control
- Defined competence requirements for roles, particularly those with security and internal control responsibilities · Policy repository / GRC workspace
- Succession or contingency planning for key roles, showing the entity considered loss of critical individuals · Policy repository / GRC workspace
First move
Mostly documents and reviews. Pull the 1 system-held artefact from your Cloud console / configuration management on a schedule; put the documents under version control with an owner and review date, and log each review as a dated record with a named reviewer.
Common gaps auditors find
- Competence requirements exist for hiring and are never revisited as the role changes
- Training records show completion percentages with no evidence of what was covered or whether it was understood
- Background checks performed for employees and skipped for contractors doing identical work
- No succession consideration, so a single administrator holds knowledge nobody else has
Do this for your whole sheet
Paste the rows you run your controls from and get this mapping for every control at once, with the periodic-review ones flagged and a first move per row. No account for the first run.
Build my evidence sheetCC1.3 COSO principle 3: Management establishes structures, reporting lines, and authorities · CC1.5 COSO principle 5: Holds individuals accountable for internal control responsibilities