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Code of Conduct Framework

The organization shall establish a code of conduct framework that defines the structures, processes, and practices for developing, communicating, and enforcing ethical standards and expected behaviors. The framework shall articulate how the code of conduct is developed, how it is communicated, and how compliance is governed, providing the foundation for all employee conduct and ethics activities.

Requirement ID
HRS-004-R001
Parent Control
HRS-004
Domain Code
HRS

Requirement Details & Guidance

HRS-004-R001 · HRS-004
Why This Requirement Exists

This requirement exists to establish governance for developing, communicating, enforcing, reviewing, and improving the code of conduct, ensuring personnel security obligations are consistently defined, understood, applied, and evidenced.

Implementation Guidance

Establish and document the process to establish governance for developing, communicating, enforcing, reviewing, and improving the code of conduct. Define accountable roles, applicable personnel or roles, required inputs and outputs, authorization or validation criteria, timing or triggers, exception handling, evidence and retention requirements, monitoring, reporting, review, and escalation. Apply the process consistently and in accordance with applicable legal and organizational requirements.

Practical Application & Audit Readiness

HRS-004-R001 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        HRS-004 · Recommended Approach

        Recommended Practices

          Typical Owner

          Cross-Mapped Regulatory Frameworks

          Harmonized Control Mappings
          FRAMEWORK CODE FRAMEWORK NAME & DETAILS FAMILY / CATEGORY VERSION ACTION
          COBIT2019 COBIT COBIT is an enterprise governance and management f... Clause: 4.2 – Align, Plan and Organize (APO) > APO07 – Managed Human Resources > APO07.03 – Maintain the skills and competencies of personnel.
          COBIT
          Governance Framework
          		 v2019 View →
          DORA Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 13(6) – ICT security awareness and digital operational resilience training
          EU
          Regulation
          		 vCurrent View →
          GDPR General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin... Clause: Article 32(4) – Personnel processing under authority; Article 29 – Processing under the authority of the controller or processor
          EU
          Regulation
          		 vCurrent View →
          IRDAI IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §2.4-3.2 – On-Boarding and During Employment
          India
          Guideline
          		 vLatest View →
          ISO22301 ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co... Clause: 7.2 – Competence; 7.3 – Awareness
          ISO
          Standard
          		 v2019 View →
          ISO27002 ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a... Clause: 6.6 – Confidentiality or non-disclosure agreements
          ISO
          Standard
          		 v2022 View →
          NIS2 NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri... Clause: Article 21(2)(i) – Human resources security, access control policies and asset management
          EU
          Directive
          		 vCurrent View →
          NIST-CSF NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: GV.RR – Roles, Responsibilities, and Authorities | GV.RR-04 – Cybersecurity is included in human resources practices PR.AT – Awareness and Training | PR.AT-01 – Personnel are provided with awareness and training so that they possess the knowledge and skills to perform general tasks with cybersecurity risks in mind PR.AA – Identity Management, Authentication, and Access Control | PR.AA-01 – Identities and credentials for authorized users, services, and hardware are managed by the organization
          NIST
          Framework
          		 v2 View →
          NIST80053 NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.14 – PERSONNEL SECURITY; PS-8 – PERSONNEL SANCTIONS, PS-1 – POLICY AND PROCEDURES
          NIST
          Control Catalog
          		 vRev. 5 View →
          PCI-DSS PCI DSS PCI DSS is an industry security standard maintaine... Clause: 12.6.3 – Personnel receive security awareness
          PCI
          Standard
          		 v4 View →
          RBI-CSF RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: 23) User / Employee/ Management Awareness – 23.1 Security/acceptable-use policies communicated to users, employees, vendors and partners with cybersecurity education
          India
          Regulation
          		 vLatest View →
          SEBI-CSCRF SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 1.2 GV.RR: Roles, Responsibilities and Authorities; 3.2 PR.AT: Awareness and Training
          India
          Regulation
          		 vLatest View →
          SOC2 SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC1.1 – Control Environment – COSO Principle 1: The entity demonstrates a commitment to integrity and ethical values. CC1.5 – Control Environment – COSO Principle 5: The entity holds individuals accountable for their internal control responsibilities in the pursuit of objectives.
          AICPA
          Audit Framework
          		 vLatest View →

          Parent Domain Context

          Governance Domain Baseline
          Domain Name:
          Human Resource Security (HRS)
          Purpose:
          To cultivate a security-conscious workforce and manage human-related risks.
          Scope:
          Enterprise
          View

          Parent Control Context

          Control Baseline
          Control Name:
          Employee Code of Conduct & Ethics (HRS-004)
          Summary:
          Establishes code of conduct including ethical behavior, security responsibilities, privacy responsibilities, acceptable behavior, policy compliance, violation reporting, disciplinary process, periodic review, and continuous improvement.
          Business Description:
          Establish, communicate, and enforce a code of conduct defining expected standards of ethical behavior, information security, privacy, acceptable use, and regulatory compliance for all personnel.
          View