control
P2 — The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.
The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- framework
- coso-ic
- type
- preventive
- category
- administrative
Details
- control_id
- P2
- framework
- coso-ic
- group
- Control Environment
- domains
- Financial Reporting Controls (SOX)
- Governance, Policy & Oversight
- risk_count
- 2
- control_type
- preventive
- control_category
- administrative
- automation
- manual
- key_control
- False
- requirement_status
- Not provided
- requirement_frequency
- Not provided
- source_url
- Not provided
- source_pages
- Not provided
Source
No record-specific source URL is provided.
Connections
- UC-GOV-05 — Ensure board-level oversight of risk and internal control maps_to P2 — The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.
- framework
- coso-ic
- control_id
- P2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2013
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- P2 — The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control. belongs_to COSO IC 2013