CC4.2 CC4 · Monitoring Activities · Security (Common Criteria)

CC4.2 — Evaluating and communicating deficiencies

COSO Principle 17 — The entity evaluates and communicates internal control deficiencies in a timely manner to parties responsible for corrective action.

Also written as CC 4.2, TSC CC4.2, SOC2 CC4.2, SOC 2 Type 2 CC4.2.

What SOC 2 CC4.2 requires

Evaluating and communicating deficiencies is one of 2 criteria in the Monitoring Activities (CC4) series of the Security (Common Criteria) category. COSO Principle 17 — The entity evaluates and communicates internal control deficiencies in a timely manner to parties responsible for corrective action. CC4 is where internal audit, control self-assessment, and remediation tracking are tested; the auditor wants to see that you find your own control failures, not just that you fix the ones they find.

Audit evidence assessors look for

When preparing for a SOC 2 audit against CC4.2, gather artefacts such as:

  • Deficiency / finding tracker with owners and due dates
  • Remediation evidence for closed findings
  • Escalation records to management for overdue items
  • Board or management reporting on control deficiencies

ISO 27001 mapping

CC4.2 corresponds to the following ISO 27001:2022 Annex A control(s): A.5.27, A.5.35. If you already run an ISO 27001 ISMS, map your existing evidence for these controls to CC4.2 rather than duplicating work.

Map CC4.2 to ISO 27001 & NIST CSF →
Crosswalk this criterion in the Control Mapper & Gap Assessment.
Document the risk →
Record treatment for gaps against CC4.2 in the Risk Register.

Other Monitoring Activities criteria

CC4.1 Ongoing and separate evaluations

All CC4 Monitoring Activities criteria →

Frequently asked questions

Is CC4.2 required for a SOC 2 report?

Yes. CC4.2 sits in the Common Criteria, which apply to every SOC 2 engagement regardless of which additional categories you scope in — there is no SOC 2 report that omits them.

How does an auditor test CC4.2?

In a Type 1 report the auditor assesses design only — does a control exist at a point in time that would meet CC4.2 if it operated. In a Type 2 report they also test operating effectiveness by sampling evidence from across the review period, typically 3 to 12 months. That difference is why Type 2 evidence has to be continuous rather than assembled the week before fieldwork.

What happens if CC4.2 fails testing?

A control that fails becomes an exception, which the auditor describes in the report along with management's response. Exceptions do not automatically make a report "failed" — a SOC 2 report is an opinion, not a pass/fail certificate — but a qualified opinion is what customers notice, so remediate and re-test before fieldwork closes where you can.

Does SOC 2 CC4.2 map to ISO 27001?

Yes — CC4.2 aligns with ISO 27001:2022 Annex A control(s) A.5.27, A.5.35. If you already run a certified ISMS, re-point that evidence rather than building a parallel set; the underlying control is the same and only the reporting format differs.