16.08

Monitoring

Principle 16 - Perform Monitoring Activities

Attribute 16.08 - Management retains responsibility for monitoring the effectiveness of controls performed by service organizations that are necessary for the entity to achieve its control objectives. Management uses ongoing monitoring, separate evaluations, or a combination of the two to obtain reasonable assurance of the operating effectiveness of a service organization's internal controls over the assigned process. Monitoring activities related to service organizations may include the use of work performed by external parties, such as service auditors, and reviewed by management.

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