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    PracticeCPA®CPA ISC Practice ExamQuestion 32
    Medium1 markMultiple Choice
    Area III: SOC EngagementsSOC 2Trust Services CriteriaScope

    CPA · Question 32 · Area III: SOC Engagements

    In a SOC 2® engagement, which of the following Trust Services Criteria is MANDATORY for every report?

    Answer options:

    A.

    Security (Common Criteria)

    B.

    Availability

    C.

    Privacy

    D.

    Processing Integrity

    How to approach this question

    Security is the 'Common Criteria'. You cannot have a SOC 2 without Security.

    Full Answer

    A.Security (Common Criteria)✓ Correct
    A
    The Security criteria (referenced as the Common Criteria) are required for all SOC 2 engagements. Management selects which of the other four (Availability, Processing Integrity, Confidentiality, Privacy) to include based on user needs.

    Common mistakes

    Thinking Availability is mandatory.
    Question 31All questionsQuestion 33

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