# SOC 2 (2017 TSC) CC4.2 — Control Deficiencies - Source: https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc4-2-control-deficiencies - 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) — CC4 - Last updated: 2026-06-05 - Publisher: iCompaas, Inc. (https://www.icompaas.com) **SOC 2 (2017 TSC)**·Criterion `CC4.2`·medium·Component: **Common Criteria (Security)** ## What this control requires > The entity evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate. > > — SOC 2 (2017 TSC), Criterion CC4.2 ### In plain English The entity evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate. In practice, this means you can prove you internal senior management-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 CC4.2) and look for objective evidence on the latest two assessment cycles. ## How to implement #### Policy Management **Docs.** Keep each policy in version-controlled Markdown alongside the code that implements it; ship a signed PDF snapshot at each annual review and link the SHA into the SoA. ### Operational checklist - **Internal.** Document the trigger, the owner and the cadence. - **Risk.** Document the trigger, the owner and the cadence. - **Control.** 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. - **Scope:** senior management. ## Evidence to collect - **Policy Document.** A signed and version-controlled policy / standard / procedure document. Signed policy or standard documents the safeguard. Focus: Control Deficiencies (Original component: Monitoring Activities). ## Common pitfalls - Policies that no engineer has read; the version in Confluence drifts from the version that's actually being enforced. ## 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.5.5** — Contact with authorities](https://support.icompaas.com/compliance/iso-27001-2022/a-5-5-contact-with-authorities) - [**ISO/IEC 27701:2025 A.3.15** — Independent review](https://support.icompaas.com/compliance/iso-27701-2025/a-3-15-independent-review) - [**NIST SP 800-171 Rev. 3 3.11.4** — Risk Response](https://support.icompaas.com/compliance/nist-sp-800-171-rev-3/3-11-4-risk-response) - [**HIPAA (45 CFR Part 164) 164.308(a)(5)(i)** — Security Awareness and Training](https://support.icompaas.com/compliance/hipaa/164-308-a-5-i-security-awareness-and-training) - [**NIST SP 800-53 Rev. 5 CM-11** — User-Installed Software](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/cm-11-user-installed-software) ## Related controls in SOC 2 (2017 TSC) - [**Criterion CC4.1** — Control Monitoring](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc4-1-control-monitoring) - [**Criterion CC2.3** — External Communication on Internal Control Matters](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc2-3-external-communication-on-internal-control-matters) - [**Criterion CC5.3** — Control Deployment Through Policies](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc5-3-control-deployment-through-policies) - [**Criterion CC1.2** — Board Independence and Oversight](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc1-2-board-independence-and-oversight) - [**Criterion CC2.1** — Information Quality](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc2-1-information-quality) - [**Criterion CC5.2** — Technology Control Activities to Support Objectives](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/cc5-2-technology-control-activities-to-support-objectives) ## 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 CC4.2` Topics: governance riskcontinuous monitoringpolicy management ## 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.