# SOC 2 (2017 TSC) CC1.3 — Organizational Structure and Reporting Lines - Source: https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc1-3-organizational-structure-and-reporting-lines - Section: [Compliance](https://support.icompaas.com/compliance) › [SOC 2 Trust Services Criteria (2017, with 2022 points of focus)](https://support.icompaas.com/compliance/soc-2-trust-services-criteria) › Common Criteria (Security) — CC1 - Last updated: 2026-06-05 - Publisher: iCompaas, Inc. (https://www.icompaas.com) **SOC 2 (2017 TSC)**·Criterion `CC1.3`·medium·Component: **Common Criteria (Security)** ## What this control requires > Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives. > > — SOC 2 (2017 TSC), Criterion CC1.3 ### In plain English Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives. In practice, this means you can prove you organizational objectives-level controls on a defined cadence. ## Why it matters Every SOC 2 audit opinion is built control-by-control from the Trust Services Criteria. A missing or failing criterion produces an exception in the report, which buyers, partners and procurement teams read line-by-line during vendor reviews. ## What an auditor looks for A SOC 2 auditor (under AT-C §§ 105/205) tests both design and operating effectiveness over the audit window. For each criterion they expect a written control, a control owner, a population of events, and a sample tested against the population — including remediation tickets for exceptions. Within **Common Criteria (Security)**, the assessor will trace your implementation back to the catalogue reference (Criterion CC1.3) and look for objective evidence on the latest two assessment cycles. ## How to implement #### Secure Development **Pipeline.** Require code review, SAST (Semgrep / Snyk Code), SCA (Dependabot / Renovate), secret-scanning and IaC scanning in the merge pipeline. **Branch protection.** Protected branches enforce reviews, signed commits and passing CI before merge; document the protection rules as the control evidence. #### Code Review Testing **Pipeline.** Require at least one human reviewer plus passing CI (lint, type, unit, security scan) before merge — protected branches enforce this. ### Operational checklist - **Organizational.** Document the trigger, the owner and the cadence. - **Security.** Document the trigger, the owner and the cadence. - **Management.** Document the trigger, the owner and the cadence. - **Secure.** Document the trigger, the owner and the cadence. - **Scope:** objectives, management. ## Evidence to collect - **Code Repo Scan.** Source-control evidence — branch protection, required reviewers, CI status, SCA / SAST reports. - **Infra Scan.** Continuous infrastructure-posture telemetry — AWS Config, Azure Policy compliance, GCP Organisation Policy, Wiz / Prisma findings. Source control pipelines (GitHub, GitLab) enforce SDLC guardrails. Focus: Organizational Structure and Reporting Lines (Original component: Control Environment). ## Common pitfalls - CI security checks set to warn-only; the merge button is faster than the security feedback. ## How it maps to other frameworks Computed from shared tags, control component and key-operation subjects — handy when you are reconciling controls across an audit. - [**ISO/IEC 27001:2022 A.8.28** — Secure coding](https://support.icompaas.com/compliance/iso-27001-2022/a-8-28-secure-coding) - [**CIS Controls v8 16.3** — Perform Root Cause Analysis on Security Vulnerabilities](https://support.icompaas.com/compliance/cis-controls-v8/16-3-perform-root-cause-analysis-on-security-vulnerabilities) - [**BSI C5:2020 DEV-08** — Version Control](https://support.icompaas.com/compliance/bsi-c5-2020/dev-08-version-control) - [**GDPR Article 97** — Commission reports](https://support.icompaas.com/compliance/gdpr/article-97-commission-reports) - [**NIST SP 800-171 Rev. 3 3.7.4** — Maintenance Tools](https://support.icompaas.com/compliance/nist-sp-800-171-rev-3/3-7-4-maintenance-tools) ## Related controls in SOC 2 (2017 TSC) - [**Criterion CC7.2** — Anomaly Detection](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc7-2-anomaly-detection) - [**Criterion P5.2** — Correction and Amendment of Personal Information](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/p5-2-correction-and-amendment-of-personal-information) - [**Criterion CC1.4** — Competence and Training](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc1-4-competence-and-training) - [**Criterion CC5.1** — Control Selection and Development](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc5-1-control-selection-and-development) - [**Criterion CC1.1** — Commitment to Integrity and Ethical Values](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc1-1-commitment-to-integrity-and-ethical-values) - [**Criterion CC1.2** — Board Independence and Oversight](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc1-2-board-independence-and-oversight) ## References - [AICPA / ASEC — SOC 2 (2017 TSC)](https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-2) - Catalogue identifier: `Criterion CC1.3` Topics: application securitysecure developmentcode review testingdevsecops ## Related compliance guidance - [SOC 2 compliance: a practical implementation guide for cloud-native SaaS teams](https://support.icompaas.com/compliance/soc-2-trust-services-criteria): Start with the full SOC 2 implementation guide — scope, roadmap, evidence and how the assessment runs. - [ISO/IEC 27001:2022 compliance: a practical implementation guide](https://support.icompaas.com/compliance/iso-27001-2022): The certificate most non-US customers ask for instead of SOC 2; the controls overlap enough to run one matrix for both. - [HIPAA compliance for SaaS: a practical implementation guide](https://support.icompaas.com/compliance/hipaa): If health-tech customers ask for SOC 2, they will also ask about the Security Rule; the two are usually evidenced from the same controls.