Control activities are put into effect through policies, which say what is expected, and through procedures, which carry the policies out. Points of focus (6). Policies and procedures supporting management's directives: controls are embedded in business processes and everyday work, with policies stating expectations and procedures stating the actions. Responsibility and accountability: responsibility for controls rests with the management of the unit or function in which the risk sits. Timeliness: controls are performed when the policies and procedures require. Corrective action: issues that performing controls brings to light are investigated and dealt with. Competent personnel: controls are carried out with diligence by competent people who have enough authority. Reassessment: management reviews controls from time to time to keep them relevant and updates them. Approaches the framework suggests for external financial reporting: writing and documenting policies and procedures; rolling out control activities through the leaders of business units or functions; assessing control activities both regularly and as needed.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.