CPA · Question 40 · Area III: SOC Engagements
In a SOC 2® engagement, what are 'Complementary User Entity Controls' (CUECs)?
Answer options:
Controls performed by the subservice organization.
Controls that the service organization assumes the user entity will implement to achieve the control objectives.
Controls that are optional for the service organization.
Controls that replace the need for a SOC report.
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