The possibility of fraud is taken into account when risks to objectives are assessed. Points of focus: the assessment covers fraudulent reporting, loss of assets and corruption; incentives and pressures are weighed; opportunities for unauthorised acquisition, use or disposal of assets or for altering records are examined; the ways people might rationalise wrongdoing are considered; and IT-specific threats and weaknesses that come with using technology and reaching information are included.
This control maps to 22 controls across 14 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.
SOC 2 SOC2-CC3.3 is one control. If you already hold one of the frameworks below, a reviewed crosswalk already says how much of SOC 2 your existing evidence covers. Hold NIST SP 800-53 Rev 5 and 49 of 61 SOC 2 controls already carry evidence.
Each report names every control your existing framework evidences, every one it does not, the reasoning behind each claim, and the claims that were argued against and rejected. 193 were rejected on the NIST SP 800-53 Rev 5 pair alone.
The graph holds this control, the 22 it maps to, and the evidence behind each claim, over MCP and REST.