The system fails to function as designed due to Customer responsibilities are described on the external users failure to meet their customer website and in system documentation. responsibilities. CC2.4 Internal and external personnel with Controls fail to function as designed or operate Policy and procedures documents for significant responsibility for designing, developing, effectively due to misunderstanding on the part of processes are available on the intranet. implementing, operating, monitoring, and personnel responsible for implementing and maintaining controls, relevant to the [insert the performing those controls resulting in failure to principle(s) being reported on; for example, achieve [security, availability, processing security, availability, processing integrity, and integrity, and confidentiality] commitments and confidentiality] of the system, have the requirements. information necessary to carry out those responsibilities. Processes are monitored following service level management procedures that monitor compliance with commitments and requirements. Results are shared according to policies. Customer responsibilities are described on the customer website and in system documentation. CC2.5 Internal and external system users have been System anomalies are detected by internal or Policy and procedures documents for significant provided with information on how to report external users but the failures are not reported to processes, which include responsibility for [insert the principle(s) being reported on; for appropriate personnel resulting in the system reporting operational failures, incidents, system example, security, availability, processing failing to achieve its [security, availability, problems, concerns, and user complaints (and integrity, and confidentiality] failures, incidents, processing integrity, and confidentiality] the process for doing so) are published and concerns, and other complaints to appropriate commitments and requirements. available on the intranet. personnel.
The system fails to function as designed due to external users failure to meet their responsibilities. Customer responsibilities are described on the customer website and in system documentation. CC2.4 Internal and external personnel with responsibility for designing, developing, implementing, operating, monitoring, and maintaining controls, relevant to the [insert the principle(s) being reported on; for example, security, availability, processing integrity, and confidentiality] of the system, have the information necessary to carry out those responsibilities. Controls fail to function as designed or operate effectively due to misunderstanding on the part of personnel responsible for implementing and performing those controls resulting in failure to achieve [security, availability, processing integrity, and confidentiality] commitments and requirements. Policy and procedures documents for significant processes are available on the intranet. Processes are monitored following service level management procedures that monitor compliance with commitments and requirements. Results are shared according to policies. Customer responsibilities are described on the customer website and in system documentation. CC2.5 Internal and external system users have been provided with information on how to report [insert the principle(s) being reported on; for example, security, availability, processing integrity, and confidentiality] failures, incidents, concerns, and other complaints to appropriate personnel. System anomalies are detected by internal or external users but the failures are not reported to appropriate personnel resulting in the system failing to achieve its [security, availability, processing integrity, and confidentiality] commitments and requirements. Policy and procedures documents for significant processes, which include responsibility for reporting operational failures, incidents, system problems, concerns, and user complaints (and the process for doing so) are published and available on the intranet.
AICPA-FINAL-ED-Trust-Services-Principles.docx