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    PracticeCPA®CPA ISC Practice Exam 2Question 34
    Medium1 markMultiple Choice
    Area III: SOC EngagementsSOC EngagementsArea III

    CPA · Question 34 · Area III: SOC Engagements

    An auditor is evaluating the 'Processing Integrity' criterion in a SOC 2® engagement. Which of the following is a key requirement?

    Answer options:

    A.

    System is available for operation and use as committed or agreed.

    B.

    Information is protected from unauthorized disclosure.

    C.

    System processing is complete, valid, accurate, timely, and authorized.

    D.

    Personal information is collected, used, retained, and disclosed in conformity with commitments.

    How to approach this question

    Match the definition to the Trust Services Criterion.

    Full Answer

    C.System processing is complete, valid, accurate, timely, and authorized.✓ Correct
    Processing Integrity ensures that system processing is complete, valid, accurate, timely, and authorized.

    Common mistakes

    Confusing Processing Integrity with Data Integrity (Security).
    Question 33All questionsQuestion 35

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