{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"administrative","framework":"coso-ic","type":"preventive"},"canonicalUrl":"https://controlsmap.com/frameworks/coso-ic/","description":"The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.","details":{"automation":"manual","control_category":"administrative","control_id":"P2","control_type":"preventive","domains":["Financial Reporting Controls (SOX)","Governance, Policy & Oversight"],"framework":"coso-ic","group":"Control Environment","key_control":false,"requirement_frequency":null,"requirement_status":null,"risk_count":2,"source_pages":null,"source_url":null},"id":"ctrl:coso-ic:P2","mapUrl":"https://controlsmap.com/?v=1&node=ctrl%3Acoso-ic%3AP2","sourceIds":["coso-ic"],"sourceUrl":null,"title":"P2 — The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.","type":"control"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:6e4a82ac5680b85a4a0a1b293996eefad4f8970f2b0ec15e7c53c155b25a3b7d","properties":{"control_id":"P2","coverage":"full","delta":null,"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":"superset_of","source_version":"2013"},"sourceDetailPath":"/data/v1/records/uc-uc-gov-05-b3a47944.json","sourceId":"uc:UC-GOV-05","targetDetailPath":"/data/v1/records/ctrl-coso-ic-p2-4f80775c.json","targetId":"ctrl:coso-ic:P2","type":"maps_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:83e136a1f18ac7b92e27bb2448dc3cc6c17ecab0f55475fb78cd384b1480466b","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-coso-ic-p2-4f80775c.json","sourceId":"ctrl:coso-ic:P2","targetDetailPath":"/data/v1/records/std-coso-ic-3f80f565.json","targetId":"std:coso-ic","type":"belongs_to"}],"schemaVersion":1}