4.07: Difference between revisions
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Revision as of 15:53, 23 August 2026
Control Environment
Principle 4 - Demonstrate Commitment to Competence
Attribute 4.07 - Management defines succession plans for key roles, chooses succession candidates, and trains succession candidates to assume the key roles. If management relies on a service organization to fulfill the assigned responsibilities of key roles in the entity, management assesses whether the service organization can continue in these key roles, identifies other candidate organizations for the roles, and implements processes to enable knowledge sharing with the succession candidate organization.
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