Which of the following defines the criteria designed by the American Institute of Certified Public Accountants (AICPA) to specify trusted services?

The correct answer is A. Security, confidentiality, availability, privacy and processing integrity. The AICPA's Trust Services Criteria (TSC), used as the basis for SOC 2 reports, defines exactly five categories: Security (the common criteria applied to all audits), Availability, Processing Integrity, Confidentiality, and Privacy. 'Applicability' (B) and 'Trustworthiness' (C)…

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Question

Options

ASecurity, confidentiality, availability, privacy and processing integrity
BSecurity, applicability, availability, privacy and processing integrity
CSecurity, confidentiality, availability, privacy and trustworthiness
DSecurity, data integrity, availability, privacy and processing integrity

How the community answered

(34 responses)

A
88% (30)
B
6% (2)
C
3% (1)
D
3% (1)

Explanation

The AICPA's Trust Services Criteria (TSC), used as the basis for SOC 2 reports, defines exactly five categories: Security (the common criteria applied to all audits), Availability, Processing Integrity, Confidentiality, and Privacy. 'Applicability' (B) and 'Trustworthiness' (C) are not AICPA criteria, and 'Data integrity' (D) is a distractor that swaps out 'Processing integrity.' Processing integrity specifically means that system processing is complete, valid, accurate, timely, and authorized - distinct from data integrity as a standalone concept.

Topics

#AICPA Trust Services Criteria (TSC)#SOC 2#Trusted services#Auditing frameworks

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