ExpertHard1 markMultiple Choice
CPA · Question 69 · Area III: SOC Engagements
When using the 'Inclusive' method for a subservice organization, what is the service auditor's responsibility?
When using the 'Inclusive' method for a subservice organization, what is the service auditor's responsibility?
Answer options:
A.
To rely solely on the subservice organization's SOC report.
B.
To test the controls at the subservice organization as if they were the service organization's own controls.
C.
To ignore the subservice organization.
D.
To issue a disclaimer of opinion.
How to approach this question
Inclusive = Include in scope.
Full Answer
B.To test the controls at the subservice organization as if they were the service organization's own controls.✓ Correct
To test the controls at the subservice organization as if they were the service organization's own controls.
The Inclusive method treats the subservice organization's controls as part of the system being examined, requiring the auditor to test them directly.
Common mistakes
Thinking Inclusive means just attaching their report.
Practice the full CPA ISC Practice Exam 5
82 questions · hints · full answers · grading
More questions from this exam
Q01A service organization provides a cloud-based payroll processing application to its user entities...MediumQ02An auditor is reviewing the shared responsibility model for a client using an Infrastructure as a...HardQ03A financial institution requires a cloud deployment model that offers the highest level of contro...MediumQ04During an IT audit, you observe that a company uses a 'Hybrid Cloud' architecture. Which scenario...MediumQ05Which component of IT architecture is primarily responsible for translating domain names (like ww...Easy