User Entity Responsibility for Complementary User Entity Controls (CUECs)

Which of the following is a responsibility of user entity management over complementary user entity controls (CUECs)?

A. Implement CUEC(s) that address each control deemed necessary by the service organization for each relevant control objective. B. Obtain an understanding of the CUEC(s) designed and implemented by the service organization. C. Implement CUEC(s) exactly as specified by the service organization for each relevant control objective. D. Confirm that the service auditor's report provides an opinion on the operating effectiveness of the CUEC(s).

The correct answer is B. Obtain an understanding of the CUEC(s) designed and implemented by the service organization.

Here's why:

• User entities are responsible for understanding the complementary controls the service organization has designed and implemented. This understanding helps user entities assess the impact of the service organization's controls on their own control environment and determine any necessary actions to achieve their overall control objectives. * Option A is incorrect because while user entities may need to implement some controls, their primary responsibility is understanding the existing CUECs, not designing new ones.* Option C is incorrect because it's overly rigid. While aligning with the service organization's guidelines is crucial, user entities might need to adapt the implementation based on their specific circumstances.* Option D is incorrect because the service auditor's report provides valuable information, but the primary responsibility for understanding the CUECs lies with the user entity, not just relying on the auditor's opinion.