Medium1 markMultiple Choice
Area III: SOC EngagementsSOC 2Trust Services CriteriaScope

CPA · Question 32 · Area III: SOC Engagements

In a SOC 2® engagement, which of the following Trust Services Criteria is MANDATORY for every report?

Answer options:

A.

Security (Common Criteria)

B.

Availability

C.

Privacy

D.

Processing Integrity

How to approach this question

Security is the 'Common Criteria'. You cannot have a SOC 2 without Security.

Full Answer

A.Security (Common Criteria)✓ Correct
The Security criteria (referenced as the Common Criteria) are required for all SOC 2 engagements. Management selects which of the other four (Availability, Processing Integrity, Confidentiality, Privacy) to include based on user needs.

Common mistakes

Thinking Availability is mandatory.

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