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Practice CPA®CPA ISC Practice Exam 4Question 61

Hard1 markMultiple Choice

Area III: SOC EngagementsSOC ReportingSystem DescriptionArea III

CPA · Question 61 · Area III: SOC Engagements

An auditor is reviewing the 'System Boundaries' in a SOC 2® engagement. Which of the following should be included in the system boundary definition?

Answer options:

A.

Only the hardware and software.

B.

Only the security team.

C.

Infrastructure, Software, People, Procedures, and Data

D.

The financial statements of the company.

How to approach this question

Memorize the 5 SOC System Components: Infrastructure, Software, People, Procedures, Data.

Full Answer

C.Infrastructure, Software, People, Procedures, and Data✓ Correct

Infrastructure, Software, People, Procedures, and Data

The system description must cover the five components of the system: Infrastructure, Software, People, Procedures, and Data.

Common mistakes

Forgetting People and Procedures.

Question 60 All questions Question 62

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