CC1.2: Oversight by leadership

Someone independent of day-to-day operations (a board, an advisor, or the CEO for a small company) oversees how security controls are designed and whether they keep working.

Category: Security (common criteria, required in every SOC 2 report) · Series: CC1 (Control environment) · 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 CC1.2

The Policyseed crosswalk points CC1.2 at 2 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.

P01 Information Security Policy, section 3 (Roles and Responsibilities). Owner: Security Owner.
P17 Risk Assessment and Management Policy, section 5 (Procedures). Owner: Security Owner.

Evidence examples for CC1.2

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.

Leadership or board meeting notes showing a security update as an agenda item at least twice a year
Memo or email appointing the Security Owner, signed by the approver
Annual risk assessment summary presented to leadership with the date it was reviewed

Related criteria in CC1 (Control environment)

Previous: CC1.1 Integrity and ethical values. Next: CC1.3 Structure, reporting lines and authority. 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.