ExpertMedium1 markMultiple Choice
CPA · Question 76 · Area III: SOC Engagements
In a SOC engagement, what is the purpose of the 'System Description'?
In a SOC engagement, what is the purpose of the 'System Description'?
Answer options:
A.
To list every single bug in the code.
B.
To describe the boundaries of the system, the infrastructure, software, people, procedures, and data.
C.
To provide a marketing brochure for the company.
D.
To list the auditor's qualifications.
How to approach this question
It defines 'What are we auditing?'.
Full Answer
B.To describe the boundaries of the system, the infrastructure, software, people, procedures, and data.✓ Correct
To describe the boundaries of the system, the infrastructure, software, people, procedures, and data.
The System Description (Section III) provides the user with an understanding of the system's components (Infrastructure, Software, People, Procedures, Data) and boundaries so they can understand the context of the controls.
Common mistakes
Thinking it's just a network diagram.
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