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Include information about the organizational culture in the external reporting program.


CONTROL ID
15610
CONTROL TYPE
Establish/Maintain Documentation
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain an external reporting program., CC ID: 12876

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • the organizational culture, including the organizational behaviour and perceptions of the organization's behaviour provided by relevant stakeholders; (§ 6.5.3.2 ¶ 1 c) 5), ISO 37000:2021, Governance of organizations — Guidance, First Edition)