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Include compensation structures in the analysis of workforce management.


CONTROL ID
12902
CONTROL TYPE
Human Resources Management
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS




This Control directly supports the implied Control(s):
  • Analyze workforce management., CC ID: 12844

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH




  • Analyze the existing approach to managing and enabling the workforce including compensation structures and other incentives. (OCEG GRC Capability Model, v 3.0, L3.2 Analyze Management Culture, OCEG GRC Capability Model, v 3.0)
  • Whether those charged with governance oversee employment decisions related to the internal audit function, for example, whether they determine the appropriate remuneration in accordance with policy (ΒΆ 2.141(c), Reporting on Controls at a Service Organization: Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC2), current as of January 1, 2018)
  • Determine whether the HR function has processes for compensation planning, performance reviews, knowledge transfer mechanisms, training, and mentoring. (App A Objective 5:4, FFIEC Information Technology Examination Handbook - Management, November 2015)