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 assess their effectiveness in meeting relevant control objectives. It is essential for user entity management to have a clear picture of how the service organization is managing risks related to the services they provide.