User Entity Management Responsibility for Complementary User Entity Controls (CUECs)

The responsibility of user entity management over complementary user entity controls (CUECs) is to obtain an understanding of the CUEC(s) designed and implemented by the service organization.

This understanding ensures that the user entity is aware of the controls in place and can effectively assess their relevance and effectiveness in achieving their control objectives. While the service organization may specify how CUECs should be implemented, the user entity's responsibility is to understand those controls, not necessarily to implement them exactly as specified.