The additional trust services criteria categories explained for the ISC CPA exam and audit practitioners. This lecture shows how the trust services criteria map onto the five components of the COSO integrated framework and then works through the supplemental criteria for availability, processing integrity, confidentiality, and privacy in a SOC 2 engagement. Ideal for CPA, CMA, and EA candidates plus accounting and information systems professionals studying SOC reporting, IT controls, and service organization controls.

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Video Timeline & Key Concepts:
0:00 Introduction to the trust services criteria categories
0:46 Integrating the trust services criteria into the COSO framework
2:04 Overview of the additional categories beyond common criteria
4:04 Availability (A-series): capacity, backups, and recovery testing
7:13 Processing integrity (PI-series): complete, accurate, and timely processing
10:21 Confidentiality (C-series): identifying, protecting, and disposing of data
11:51 Privacy (P-series): safeguarding personal information across its lifecycle

Frequently Asked Questions:

How do the trust services criteria relate to the COSO framework?

The trust services criteria function as points of focus that map onto the five COSO components: control environment, risk assessment, control activities, information and communication, and monitoring. This integration lets auditors evaluate a service organization's controls using a familiar, structured framework.

What are the additional trust services categories beyond security?

Beyond the common criteria that apply to security, the trust services criteria include supplemental criteria for four additional categories: availability, processing integrity, confidentiality, and privacy. An organization includes these categories based on the commitments it makes to its customers.

What does the availability category address?

Availability focuses on ensuring systems are accessible as agreed. It covers managing processing capacity to handle demand, protecting systems through environmental controls and backups with failover strategies, and regularly testing recovery plans for disaster scenarios.

What is the difference between confidentiality and privacy in the trust services criteria?

Confidentiality focuses on protecting sensitive business information such as trade secrets by classifying, restricting access to, and securely disposing of it. Privacy focuses specifically on personal information and how it is handled across its lifecycle, including notice, consent, collection, use, retention, access, and disclosure.

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