ExpertMedium1 markMultiple Choice
CPA · Question 34 · Area III: SOC Engagements
An auditor is evaluating the 'Processing Integrity' criterion in a SOC 2® engagement. Which of the following is a key requirement?
An auditor is evaluating the 'Processing Integrity' criterion in a SOC 2® engagement. Which of the following is a key requirement?
Answer options:
A.
System is available for operation and use as committed or agreed.
B.
Information is protected from unauthorized disclosure.
C.
System processing is complete, valid, accurate, timely, and authorized.
D.
Personal information is collected, used, retained, and disclosed in conformity with commitments.
How to approach this question
Match the definition to the Trust Services Criterion.
Full Answer
C.System processing is complete, valid, accurate, timely, and authorized.✓ Correct
System processing is complete, valid, accurate, timely, and authorized.
Processing Integrity ensures that system processing is complete, valid, accurate, timely, and authorized.
Common mistakes
Confusing Processing Integrity with Data Integrity (Security).
Practice the full CPA ISC Practice Exam 2
82 questions · hints · full answers · grading
More questions from this exam
Q01A service organization provides a cloud-based payroll platform where clients access the software ...MediumQ02An auditor is reviewing the backup strategy for a financial institution that requires a Recovery ...HardQ03During a walkthrough of the change management process, an auditor observes that developers have w...MediumQ04An auditor is reviewing a SQL query used to generate a list of active customers for a marketing c...HardQ05Which of the following entities is considered a 'Covered Entity' under the HIPAA Privacy Rule?Medium