Planning and Performing SOC Engagements
Free CPA ISC (Information Systems & Controls) lesson in Considerations for System and Organization Controls (SOC) Engagements. 25 min read, ~3,713 words.
Trust Services Criteria (TSC) 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...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- III.A1
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