User Entity Management 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.

User entity management is responsible for understanding the complementary user entity controls (CUECs) designed and implemented by the service organization. This understanding is crucial for:

• Assessing the impact of CUECs on the user entity's own control environment.
• Determining if additional controls are needed at the user entity level.
• Effectively monitoring the service organization's performance related to agreed-upon control objectives.