CPA Evolution ISC Study Guide (Information Systems & Controls)
Prepare for the CPA Evolution Information Systems and Controls (ISC) discipline section with our 100% free, exhaustive curriculum. Structured into 3 technical chapters and 15 modular lessons with hands-on control analysis checkpoints, exam traps, and authoritative citations to AICPA SSAE No. 18/21, NIST CSF 2.0, COSO Internal Control, and ISO 27001.
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.
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