ExpertHard1 markMultiple Choice
CPA · Question 25 · Area III: SOC Engagements
In the context of a SOC 2® engagement, what is the definition of a 'deviation'?
In the context of a SOC 2® engagement, what is the definition of a 'deviation'?
Answer options:
A.
A misstatement in the financial statements.
B.
A condition where a control is not operating as designed or documented.
C.
A deliberate fraud attempt by an employee.
D.
A change in the system description.
How to approach this question
Define 'deviation' in audit terms. It means the control didn't work this one time.
Full Answer
B.A condition where a control is not operating as designed or documented.✓ Correct
A deviation occurs when the auditor finds an instance where the control was not applied or did not operate as prescribed by the control description.
Common mistakes
Confusing deviation (control failure) with misstatement (financial error).
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