{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"administrative","framework":"coso-ic","type":"preventive"},"canonicalUrl":"https://controlsmap.com/frameworks/coso-ic/","description":"The organization communicates with external parties regarding matters affecting the functioning of internal control.","details":{"automation":"manual","control_category":"administrative","control_id":"P15","control_type":"preventive","domains":["Compliance, Audit & Assurance","Financial Reporting Controls (SOX)"],"framework":"coso-ic","group":"Information & Communication","key_control":false,"requirement_frequency":null,"requirement_status":null,"risk_count":2,"source_pages":null,"source_url":null},"id":"ctrl:coso-ic:P15","mapUrl":"https://controlsmap.com/?v=1&node=ctrl%3Acoso-ic%3AP15","sourceIds":["coso-ic"],"sourceUrl":null,"title":"P15 — The organization communicates with external parties regarding matters affecting the functioning of internal control.","type":"control"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:400f70c551f11263d174c3150339cb30cd22c365dcf230821bec670279b89c6e","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-coso-ic-p15-04537dd0.json","sourceId":"ctrl:coso-ic:P15","targetDetailPath":"/data/v1/records/std-coso-ic-3f80f565.json","targetId":"std:coso-ic","type":"belongs_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:9d6b9b606b485c90a839a57bafe230a44e306f127a95e429e71bf0c9216880aa","properties":{"control_id":"P15","coverage":"partial","delta":"entity-wide external channels (whistleblower, customers, suppliers) beyond assurance stakeholders","framework":"coso-ic","provenance":{"defaultConfidence":"medium","defaultStatus":"active","direction":"canonical_to_source","mapper":"coworkcanvas-compliance-graph","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.","reviewDate":"2026-09-07"},"relationship":"intersects_with","source_version":"2013"},"sourceDetailPath":"/data/v1/records/uc-uc-audit-18-7ab55995.json","sourceId":"uc:UC-AUDIT-18","targetDetailPath":"/data/v1/records/ctrl-coso-ic-p15-04537dd0.json","targetId":"ctrl:coso-ic:P15","type":"maps_to"}],"schemaVersion":1}
