Governance oversight
The board or sole officer reviews control results each period and records that oversight as a Decision.
Satisfies
| Criterion | Text |
|---|---|
| SOC2 CC1.2 | The board of directors is independent of management and oversees the development and performance of internal control. |
Implemented by
Test
| Step | Rule |
|---|---|
| Kind | Detective: it finds the failure after it happens. |
| Select | Every report period of every entity in scope. |
| Assert | Each period has an oversight Decision citing its control results and open deviations. |
Owner
Example
At quarter end, the sole officer of a Studio-held entity reviews 214 control results and two open deviations. The review is recorded as a Decision that cites both.