A service organization provides a cloud-based data warehouse. A user entity auditor wants to know if the data in the warehouse is accurate and complete. Which Trust Services Criteria category is MOST relevant?

Answer options:

Security

Availability

Processing Integrity

Confidentiality

How to approach this question

Map the goal (Accuracy/Completeness) to the TSC. Security=Access, Avail=Uptime, PI=Accuracy, Conf=Secrecy, Priv=Personal Data.

Full Answer

C.Processing Integrity✓ Correct

Processing Integrity refers to the completeness, validity, accuracy, timeliness, and authorization of system processing. This is the correct criteria for data accuracy questions.

Common mistakes

Assuming Security covers accuracy.

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