Planning and Performing SOC Engagements

Free CPA ISC (Information Systems & Controls) lesson in Considerations for System and Organization Controls (SOC) Engagements. 41 min read, ~6,218 words.

Trust Services Criteria align with COSO IC-IF through nine common criteria, plus category-specific criteria for availability, processing integrity, confidentiality, and privacy; security is foundational and always in scope for SOC 2. SOC 1 addresses controls relevant to user entities' financial reporting (ICFR); SOC 2 addresses trust services categories; SOC 3...

What this lesson covers

• Content
• Example 1
• Example 2
• Example 3
• Example 4
• Example 5
• Example 6
• Example 7
• Example 8
• Example 9
• Example 10
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• III.A1

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