SOC 2
SOC 2 CC1.1: Integrity and Ethical Values Explained
Demonstrate commitment to integrity and ethical values through tone at the top, standards of conduct, and enforcement mechanisms.
OFFICIAL REFERENCE (PARAPHRASED)
The entity demonstrates a commitment to integrity and ethical values. (AICPA TSC CC1.1)
Last reviewed: June 2026. Not legal or audit advice.
WHAT EVIDENCE SATISFIES THIS
- ✓ Code of conduct acknowledged by all personnel
- ✓ Annual ethics training completion records
- ✓ Disciplinary process documentation
- ✓ Board or leadership security oversight minutes
Cross-framework overlap
This control requirement also appears in:
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