What are 'Complementary User Entity Controls' (CUECs)?

Answer options:

Controls performed by the service auditor.

Controls that the service organization assumes the user entity will implement to achieve the control objectives.

Controls at the subservice organization.

Redundant controls.

How to approach this question

User Entity = Customer. Complementary = Completes the picture.

Full Answer

B.Controls that the service organization assumes the user entity will implement to achieve the control objectives.✓ Correct

CUECs are controls that the service organization cannot perform (e.g., user access reviews at the client side) but are necessary for the overall control objective to be met. They are listed in the report for the user to implement.

Common mistakes

Confusing CUECs with CSOCs (Complementary Subservice Organization Controls).

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