Page 79 - NovDefComp
P. 79
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution
Recordkeeping Operations System
MassMutual’s control objectives and related controls are included in Section IV of this report (MassMutual
Control Objectives And Related Controls, and KPMG LLP's Tests Of Controls And Results of Tests of
Operating Effectiveness) and are considered an integral part of MassMutual’s system description set forth
in Section III.
The Service Auditor has determined the nature, timing, and extent of testing to be performed. Further
information on the nature, timing, and extent of testing and results of testing is contained in Section IV.
Complementary User Entity Controls
MassMutual designed its Defined Benefit and Defined Contribution Recordkeeping Operations System
service operations with the assumption that certain controls would be implemented by its user entities. In
certain situations, the application of specific controls at user entities is necessary to achieve certain control
objectives identified in this report. In such instances, the required user entity controls are identified under
the related control objective in Section IV of this report. The list of complementary user entity controls
presented with certain specified control objectives does not represent a comprehensive list of all the
controls that should be employed by MassMutual user entities. Other controls may be required at user
entities.
MassMutual Defined Benefit and Defined Description of the System Provided by
Contribution Recordkeeping Operations System MassMutual
31
