Transcription of Trust Services Criteria - AICPA
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Trust Services Criteria - AICPA
I Main title here: Subhead title goes hereTSP Section 1002017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and PrivacyIncludes March 2020 updatesPage 2 TSP Section 100 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Con-fidentiality, and Privacy (This version includes revisions made in March 2020, as discussed in the Notice to Readers.) Notice to Readers The 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy presents control Criteria established by the Assurance Services Executive Committee (ASEC) of the AICPA for use in attestation or consulting engagements to evaluate and report on controls over the security, availability, processing integrity, confidentiality, or privacy of information and systems (a) across an entire entity; (b) at a subsidiary, division, or operating unit level; (c) within a function relevant to the entity s operational, reporting, or compliance objectives; or (d) for a particular type of information used by the entity.
for use of the trust services criteria in a SOC for Supply Chain examination. It is important to note that these changes do not alter in any way the trust services criteria used to evaluate controls in a SOC 2 ®, SOC 3 ®, or SOC for Cybersecurity examination. fn 1 . All BL sections can be found in AICPA Professional Standards. fn 2
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