CPA Evolution ISC Study Guide (Information Systems & Controls)
Master the CPA Evolution Information Systems and Controls (ISC) discipline section with our comprehensive syllabus. Deep-dive into IT governance frameworks, SOC 1/2/3 engagement criteria, NIST cybersecurity controls, relational database integrity, and business continuity planning.
Complete CPA ISC Curriculum
Browse all 15 interactive lessons across 3 curriculum chapters. Every lesson includes verified blueprint takeaways, common examination traps, and interactive practice checkpoints:
Information Systems and Data Governance
Master enterprise IT architecture, cloud computing service models (IaaS/PaaS/SaaS), data lifecycle management, master data governance, COSO Internal Control Principle 11, IT General Controls (ITGC), automated application controls, and software change management.
Security, Confidentiality, and Privacy
Master cybersecurity governance frameworks (NIST CSF 2.0, ISO 27001), threat modeling (STRIDE), Identity and Access Management (MFA, PAM, least privilege), symmetric/asymmetric cryptography, network defense (WAF, Zero Trust, microsegmentation), privacy laws (GDPR, CCPA, HIPAA), and business continuity.
Considerations for System and Organization Controls (SOC) Engagements
Master AICPA attestation standards (SSAE 18/21, AT-C 105/205/320), SOC 1 vs. SOC 2 vs. SOC 3 scopes, Type 1 vs. Type 2 examination differences, Trust Services Criteria evaluation, Complementary User Entity Controls (CUECs), subservice organization reporting (carve-out vs. inclusive), and auditor opinions.
Interactive Study Tools & Resources
Reinforce what you learn in the guide with our suite of free interactive CPA ISC tools:
82-Question Mock Exam
82 scored multiple-choice questions focusing heavily on SSAE 18 SOC reporting criteria and data privacy.
Launch Practice Exam →CPA ISC Cheat Sheet
SOC report comparison matrix, Trust Services Criteria breakdown, and COBIT vs COSO internal control comparison.
View Cheat Sheet →6-Week Study Plan
Step-by-step 6-week curriculum designed for first-time pass mastery of the ISC discipline section.
View Study Plan →