SOC 1 (SSAE 18 / ISAE 3402) B.10: SOC 1 B.10 Describe the other relevant aspects of the control environment, risk assessment, information and communication, control activities and monitoring

The description sets out whatever else about the service organisation is relevant to the services: its control environment, how it assesses risk, its information and communication (business processes included), its control activities and how it monitors, the COSO components as they bear on the system, without which the objectives and controls sit in a vacuum.