What AICPA SOC 2 Common Criteria CC1 - Control Environment (COSO Principles 1-5) requires
CC1 is the Control Environment series of the SOC 2 Common Criteria, drawn from COSO Principles 1-5. It requires the service organization to demonstrate a commitment to integrity and ethical values, board independence and oversight, defined organizational structures and reporting lines, a commitment to competence, and accountability for internal control responsibilities. These five criteria (CC1.1-CC1.5) set the governance foundation every SOC 2 examination evaluates first.
Pillar: Cybersecurity · Authority: Association of International Certified Professional Accountants (AICPA & CIMA) · Version: 1.0.0 · Last updated:
Primary source: https://www.aicpa-cima.com/resources/landing/2017-trust-services-criteria
SHA-256 integrity: 2d32f3a8e6ee2ef4d8bbaa9229b13539d84cbe6780e15d2bff6c599f7254f570
Primary Citations — 6 traced to source
- AICPA Trust Services Criteria, https://www.aicpa-cima.com/resources/landing/2017-trust-services-criteria, CC1.1, 2017
- AICPA Trust Services Criteria, https://www.aicpa-cima.com/resources/landing/2017-trust-services-criteria, CC1.2, 2017
+ 4 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/soc2-cc1-control-environment.json — 6-field metadata
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- Canonical URL: https://bidda.com/intelligence/soc2-cc1-control-environment
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