CC1.3: Structure, reporting lines and authority

The company defines who owns security, who reports to whom, and who is allowed to make security decisions, and keeps that picture current as the company grows.

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 CC1.3

The Policyseed crosswalk points CC1.3 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 3 (Roles and Responsibilities). Owner: Security Owner.

Evidence examples for CC1.3

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.

Current org chart exported from the HR or identity system
Roles and Responsibilities section of the Information Security Policy naming the Security Owner, Engineering Lead and approver
Policy owner column of the Policy Review Calendar showing one named owner per policy

Related criteria in CC1 (Control environment)

Previous: CC1.2 Oversight by leadership. Next: CC1.4 Competent people. 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.