Trust Services Criteria Additional Categories Information Systems and Controls ISC CPA Exam - Video

In this video, we discuss trust services criteria additional categories as covered in the information Systems and Controls ISC CPA exam.
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Trust Services Criteria (TSC) are the standards used to evaluate the controls of a system relevant to security, availability, processing integrity, confidentiality, or privacy. These criteria, set by the American Institute of Certified Public Accountants (AICPA), are used primarily in SOC 2 audits.

The Trust Services Criteria are broken down into five main categories, each with additional detailed criteria:

Security: The protection of information and systems from unauthorized access, use, disclosure, disruption, modification, or destruction to achieve the entity's objectives.
Common Criteria (CC): Applies to all other categories and includes requirements related to control environment, communication and information, risk assessment, monitoring activities, and control activities.
Availability: The system is available for operation and use as committed or agreed.
This includes network performance, site failover, and system accessibility.
Processing Integrity: System processing is complete, valid, accurate, timely, and authorized.
This may focus on quality assurance processes, process monitoring, and error handling procedures.
Confidentiality: Information designated as confidential is protected as committed or agreed.
Involves encryption, access controls, and agreements that ensure information is shared only as intended.
Privacy: Personal information is collected, used, retained, disclosed, and disposed of in conformity with the commitments in the entity's privacy notice.
Encompasses data classification, privacy notices, and user access rights.
Within these categories, there are numerous specific criteria that a system must meet to assure stakeholders of its compliance with the desired standards. These detailed criteria help organizations address the risks unique to their operations and the sensitive information they handle.

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