CC2.3 COSO principle 15: Communicates with external parties regarding matters affecting controls
Communicates with external parties regarding matters affecting the functioning of internal control.
5
artefacts
0
held by a system
4
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
none for this control
periodic reviewEvidence produced at each review
- Records of communication with vendors and business partners regarding control responsibilities · Vendor register / contract repository
- Evidence of the channel for external parties to report matters, including security issues, and records of its use · Policy repository / GRC workspace
- Evidence of communication with regulators, shareholders and other relevant external parties as applicable · Policy repository / GRC workspace
- Records of how external communications about incidents affecting external parties are handled and approved · Policy repository / GRC workspace
governing documentDocuments that govern the control
- Evidence of communication to customers and other external parties about the entity's commitments and system requirements, such as terms of service, service descriptions and the system description itself · Policy repository / GRC workspace
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
- Commitments made in sales material and contracts that the operating controls were never designed to meet
- No external reporting channel for security issues, or one that routes to a sales mailbox
- Vendor communication limited to commercial matters with control responsibilities never stated
- Incident communication to customers handled ad hoc with no defined process or approval
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 sheetCC2.2 COSO principle 14: Internally communicates information including objectives and responsibilities · CC3.1 COSO principle 6: Specifies objectives to identify and assess risks