CC1.5 COSO principle 5: Holds individuals accountable for internal control responsibilities
Holds individuals accountable for their internal control responsibilities in the pursuit of objectives.
5
artefacts
0
held by a system
5
at each review
hard
to go live
Cloud console / configuration management
where the evidence lives
teal = a system already holds it · olive = produced at each review
system holds itEvidence a system already holds
none for this control
periodic reviewEvidence produced at each review
- Evidence that internal control responsibilities are embedded in performance objectives or role expectations · Identity provider / directory
- Performance evaluation records referencing those responsibilities for the period · Cloud console / configuration management
- Evidence of incentive and reward structures being considered for the pressures they create · Cloud console / configuration management
- Records of corrective or disciplinary action taken where responsibilities were not met · HR system / LMS
- Evidence accountability extends to service providers through contract terms and performance review · Vendor register / contract repository
governing documentDocuments that govern the control
none for this control
First move
This control is evidenced by people and documents, not systems. Put the document under version control with an owner and review date, and log each review as a record with reviewer and date. Do not try to automate it.
Common gaps auditors find
- Accountability stated in policy with no mechanism connecting it to any consequence
- Performance reviews conducted with no reference to security or control responsibilities at all
- Excessive pressure or incentive structures never evaluated, which is an explicit point of focus in the criterion
- No evidence of any corrective action, so accountability cannot be demonstrated as operating
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 sheetCC1.4 COSO principle 4: Demonstrates commitment to attract and retain competent individuals · CC2.1 COSO principle 13: Obtains and generates relevant, quality information