C1.2: Disposing of confidential information
When confidential information is no longer needed or a customer asks for deletion, the company deletes it from systems and backups within a defined time and can show that it did.
Category: Confidentiality (optional category) · Series: C1 (Confidentiality) · TSC 2017 (2022 points of focus)
That summary is Policyseed’s own paraphrase, written to be read next to the policy sections below. The authoritative wording is the AICPA’s Trust Services Criteria, which the CPA firm tests your controls against during the examination.
Policies that address C1.2
The Policyseed crosswalk points C1.2 at 3 policies. Each link opens the full sample text at the section an auditor would read. Section 4 holds the statements management commits to; section 5 holds the procedures that produce evidence.
- P05 Asset Management Policy, section 5 (Procedures). Owner: IT/Operations Lead.
- P07 Data Retention and Disposal Policy, section 5 (Procedures). Owner: Security Owner.
- P22 Privacy and Data Protection Policy, section 5 (Procedures). Owner: Security Owner.
Evidence examples for C1.2
Artifacts a company of 5 to 200 people can realistically produce. The Audit Kit’s evidence checklist lists them per policy with an owner column so each one has a name against it before the examination.
- Customer offboarding or deletion request records with completion dates
- Database or object storage lifecycle policy screenshot enforcing the retention schedule
- Backup retention configuration showing when deleted data ages out of backups
- Disposal log entries for decommissioned systems or devices
Related criteria in C1 (Confidentiality)
Previous: C1.1 Identifying and protecting confidential information. All 38 criteria are listed on the template index.
Policyseed provides governance policy templates and AI tailoring. It is not legal advice and not a compliance guarantee. Management adopts the policies; the CPA firm performs the SOC 2 examination.