unified

UC-TRAIN-04 — Communicate control responsibilities and reporting channels

Internally communicate each person's internal-control and reporting responsibilities, including objectives, policies, and changes that affect their duties, using quality, timely information. Maintain channels for internal and external parties to raise concerns, including an anonymous whistleblower/ethics hotline, and route what is reported to those responsible for acting on it.

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Attributes

domain
Awareness & Training
type
preventive
category
administrative

Details

unified_id
UC-TRAIN-04
title
Communicate control responsibilities and reporting channels
statement
Internally communicate each person's internal-control and reporting responsibilities, including objectives, policies, and changes that affect their duties, using quality, timely information. Maintain channels for internal and external parties to raise concerns, including an anonymous whistleblower/ethics hotline, and route what is reported to those responsible for acting on it.
domain
Awareness & Training
control_type
preventive
control_category
administrative
members
  • framework
    sox
    control_id
    ELC-IC
    coverage
    partial
    delta
    quality financial-reporting information prong and general external communication only partially addressed
    relationship
    intersects_with
guidance

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    Connections