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Learn the SOC 2 Description and its role in Information Systems & Controls (ISC) for the CPA Exam.

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0:00 Introduction to SOC 2 Report and System Description
1:29 What is a SOC 2 Engagement?
2:20 Trust Services Criteria (Security, Availability, Processing Integrity, Confidentiality, Privacy)
2:31 SOC 1 vs. SOC 2 Criteria
2:56 What a SOC 2 Engagement Description Involves
4:54 Specific Items in the SOC 2 Description (Types of Services, Principal Service Commitment, System Requirements, Components of the System)
6:49 Identified System Incidents and Their Resolution
7:29 Applicable Trust Services Criteria Details
7:52 Complementary User Entity Controls and Subservice Organizations
8:17 Explaining Omitted Trust Criteria
8:38 Systems and Control Changes (Type 2 Engagement)
9:20 Multiple-Choice Question Example




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