Information Systems and Controls (ISC)

ISC tests whether you can evaluate information systems the way a CPA needs to evaluate them: as environments with control objectives, data risks, security boundaries, privacy obligations, and assurance consequences. This guide is organized to move from foundational context into controls, data, security, SOC work, and later review material.

Chapter Map

• Part I: Foundational Concepts and Professional Context for the role of the CPA in systems, controls, and assurance-related technology topics.
• Part II: Information Systems Architecture, Processes, and Controls for transaction flow, system components, control design, and process-level reasoning.
• Part III: Data Management and Advanced Analytics for data lifecycle issues, integrity, quality, and analytics topics that affect assurance.
• Part IV: Security, Confidentiality, and Privacy for threats, safeguards, governance, and privacy-control distinctions.
• Part V: System and Organization Controls (SOC) Engagements for SOC scope, report types, control criteria, and use cases.
• Part VI: Advanced Topics, Practical Guidance, and Future Trends for later-stage applications and emerging issues.
• Part VII: Appendices and Reference Materials for review support after the main sequence.

How to Use This Guide

• Read Parts II through V as the core ISC path because that is where architecture, control, security, and assurance topics meet.
• Use Part VI after the core framework is stable so advanced issues reinforce the base rather than fragment it.
• Keep Part VII for end-stage review when you need quick re-entry into terminology or frameworks.

In this section

• ISC Foundations, Governance Context, and Assurance Orientation
  Foundational ISC concepts, technology vocabulary, governance context, and assurance orientation.
  • ISC Scope, CPA Relevance, and Exam Orientation
    ISC scope, CPA relevance, and the blueprint's organizing logic.
    • ISC Scope, Coverage Areas, and the CPA Perspective
      ISC scope, coverage areas, and why the discipline matters to CPAs.
    • The CPA Role in IT Audit, Advisory, and Technology Assurance
      How CPA work now spans IT audit, advisory, analytics, and technology assurance.
    • The ISC Blueprint and the Standards That Shape It
      The ISC blueprint and the standards and frameworks that support its coverage.
  • Core IT, Information Systems, and Role Vocabulary
    Core IT terminology, system components, data flow, and organizational roles.
    • Key Information Technology and Information Systems Definitions
      Core IT and information-systems definitions used throughout ISC.
    • System Components, Network Basics, and Data Flow Essentials
      System components, network basics, and data-flow concepts for ISC.
    • Common IT Roles, Responsibilities, and Organizational Separation
      Common IT roles, organizational separation, and interactions with finance and audit.
  • Governance Frameworks, Compliance, and the Regulatory Environment
    COSO, COBIT, service management, and major external compliance regimes.
    • Applying COSO Internal Control to Information Systems
      How COSO internal control principles apply to information systems.
    • COSO ERM for Technology Risk and Digital Environments
      COSO ERM applied to technology risk, resilience, and digital operations.
    • COBIT 2019 Governance Principles and System Components
      COBIT 2019 governance principles and components relevant to ISC.
    • PCI DSS, HIPAA, GDPR, and Other Influential Compliance Rules
      Major compliance rules that affect information systems and controls.
    • ITIL and IT Service Management for Controlled Operations
      ITIL and service-management concepts that support controlled operations.
  • IT Audit, Assurance, Risk, and Ethics Concepts
    IT audit objectives, ethics, independence, risk assessment, and materiality.
    • IT Audit Objectives, Phases, and Methodologies
      IT audit objectives, phases, and risk-based methodologies.
    • Independence and Ethics in IT Assurance Engagements
      Independence and ethics rules that shape IT assurance work.
    • Risk Assessment and Materiality in IT-Related Engagements
      Risk assessment and materiality judgments in IT-related engagements.
• Information Systems Architecture, Process Flow, and Control Design
  ISC coverage for infrastructure, ERP, business processes, IT general controls, availability, and change management.
  • IT Infrastructure Components, Virtualization, and Cloud Models
    Infrastructure components, virtualization, and cloud models in ISC.
    • Hardware Components, End-User Devices, Networks, and Related Risks
      Hardware, end-user devices, networks, and related control risks.
    • Operating Systems, Hypervisors, Virtual Machines, and Containers
      Operating systems, hypervisors, virtual machines, and containers.
    • Cloud Service Models, Deployment Options, and Shared Responsibility
      Cloud service models, deployment options, and shared-responsibility concepts.
  • ERP Architecture, Accounting Systems, Automation, and Blockchain
    ERP architecture, AIS design, automation, and blockchain topics.
    • ERP Modules, Integrated Data Flows, and the Modern ERP Ecosystem
      ERP modules and integrated data flows across business functions.
    • Accounting Information Systems Within Enterprise Resource Planning
      AIS components, ledgers, and reporting inside ERP environments.
    • Robotic Process Automation and Emerging Technology Considerations
      RPA and emerging technologies that change control and evidence.
    • Blockchain Architecture and Financial Reporting Considerations
      Blockchain architecture and its financial-reporting implications.
  • Business Process Flow, Integrity, and Vendor Dependencies
    Transaction cycles, process flow, processing integrity, and vendor risk.
    • Core Transaction Cycles, Supporting Modules, and Control Points
      Core transaction cycles, supporting modules, and control points.
    • Flowcharting, Process Mapping, and Business Process Diagrams
      Flowcharting and process-mapping techniques for business systems.
    • Processing Integrity Controls Across Major Transaction Cycles
      Processing integrity controls across major transaction cycles.
    • Common Control Deficiencies, Root Causes, and Mitigation
      Common control deficiencies, root causes, and mitigation options.
    • Third-Party Vendors, Outsourcing, and Ongoing Risk Management
      Vendor, outsourcing, and third-party risk management.
  • IT General Control Domains and Related Deficiency Analysis
    IT general control domains, framework alignment, and deficiency analysis.
    • Access Controls Over Programs, Data, and Privileged Capabilities
      Access controls over programs, data, and privileged capabilities.
    • Program Change Controls, Approvals, Testing, and Audit Trails
      Program change controls, approvals, testing, and audit trails.
    • Program Development Phases, Sign-Off Gates, and Acceptance Testing
      Program development phases, sign-off gates, and acceptance testing.
    • Computer Operations, Scheduling, Backups, and Daily Monitoring
      Computer operations, scheduling, backups, and daily monitoring.
    • Mapping IT General Controls to COSO and COBIT
      How IT general controls map to COSO and COBIT.
    • Identifying IT General Control Deficiencies and Mitigation Responses
      IT general control deficiencies and mitigation responses.
  • Availability Planning, Recovery Design, and Business Continuity
    System availability, recovery planning, and business continuity.
    • Disaster Recovery Planning and Business Resiliency Design
      Disaster recovery planning and broader business resiliency design.
    • Redundancy, Replication, Mirroring, and Backup Strategy
      Redundancy, replication, mirroring, and backup strategy.
    • Business Impact Analysis and the Identification of Critical Functions
      Business impact analysis and identification of critical functions.
    • Uptime Metrics, SLAs, Recovery Time, and Recovery Point Targets
      Uptime metrics, SLAs, recovery time, and recovery point targets.
  • Change Control, Deployment Discipline, and SDLC Governance
    Change control, deployment discipline, and SDLC governance.
    • Change Control Policies, Procedures, and Authorization Standards
      Change control policies, procedures, and authorization standards.
    • Environment Segregation, Testing Stages, and Production Protection
      Environment segregation, testing stages, and production protection.
    • Patch Management, Testing, Rollback, and Control Monitoring
      Patch management, testing, rollback, and control monitoring.
    • Continuous Integration, Delivery Pipelines, and DevOps Control Points
      CI/CD pipelines and DevOps control points.
    • SDLC Models: Waterfall, Agile, DevOps, and Control Tradeoffs
      Waterfall, Agile, and DevOps SDLC control tradeoffs.
• Data Governance, Databases, and Advanced Analytics
  Data governance, database structure, integration, analytics, and process improvement.
  • Data Governance Across the Data Life Cycle
    Data life cycle governance, classification, metadata, retention, and destruction.
    • Data Creation, Active Use, Archival, and Final Disposition Controls
      Data creation, active use, archival, and final disposition controls.
    • Data Classification Levels, Sensitivity Tiers, and Metadata Management
      Data classification tiers and metadata management.
    • Data Retention Schedules, Destruction Policies, and Compliance
      Data retention schedules, destruction policies, and compliance.
  • Database Structures, Query Logic, and Security Administration
    Database structures, query logic, integrity controls, and security.
    • Relational Databases, Schemas, Normalization, and Redundancy Control
      Relational databases, schemas, normalization, and redundancy control.
    • SQL Queries, Clauses, Joins, and Common Operators
      SQL queries, clauses, joins, and common operators.
    • Data Dictionaries, Referential Integrity, and Validation Controls
      Data dictionaries, referential integrity, and validation controls.
    • Database Security, Encryption, Privileges, and User Access
      Database security, encryption, privileges, and user access.
  • Data Warehouses, ETL, and Big Data Governance
    Data warehouses, ETL, diverse data types, and big-data governance.
    • Data Warehouses, Data Lakes, Data Marts, and Their Use Cases
      Data warehouses, data lakes, data marts, and their use cases.
    • ETL Processes, Transformation Risk, and Related Controls
      ETL processes, transformation risk, and related controls.
    • Managing Structured, Semi-Structured, and Unstructured Data
      Managing structured, semi-structured, and unstructured data.
    • Big Data Governance Challenges, Privacy, and Accountability
      Big data governance challenges, privacy, and accountability.
  • Data Integration, Visualization, and Analytical Control Risk
    Data integration, dashboards, predictive models, and analytics risk.
    • Combining Disparate Data Sources for Reliable Analysis
      Combining disparate data sources for reliable analysis.
    • Visualization Tools, Reporting Dashboards, and Insight Communication
      Visualization tools, dashboards, and insight communication.
    • Predictive Analytics, Machine Learning, and AI Fundamentals for CPAs
      Predictive analytics, machine learning, and AI fundamentals for CPAs.
    • Control Risks in Data Analytics and Continuous Monitoring
      Control risks in data analytics and continuous monitoring.
  • Process Modeling, Bottleneck Analysis, and Automation
    Process modeling, bottleneck analysis, control gaps, and automation.
    • BPMN Use Cases for Process Documentation and Analysis
      BPMN use cases for process documentation and analysis.
    • Process Bottlenecks, Control Gaps, and Improvement Opportunities
      Process bottlenecks, control gaps, and improvement opportunities.
    • Process Automation, Efficiency Gains, and Implementation Metrics
      Process automation, efficiency gains, and implementation metrics.
• Security, Confidentiality, Privacy, and Incident Response Controls
  ISC coverage for cybersecurity, access, confidentiality, privacy, incident response, and control testing.
  • Cybersecurity Threats, Defense Models, and Zero-Trust Thinking
    Cybersecurity threats, defense layers, COSO framing, and zero-trust concepts.
    • Threat Actors, Attack Vectors, and the Changing Cybersecurity Landscape
      Threat actors, attack vectors, and the changing cybersecurity landscape.
    • Defense-in-Depth Strategies, Security Layers, and Zero-Trust Concepts
      Defense-in-depth strategies, layered safeguards, and zero-trust concepts.
    • Applying the COSO Framework to Cybersecurity Risk
      Applying COSO concepts to cybersecurity risk and control response.
    • The Zero-Trust Security Model and Its Control Implications
      The zero-trust model and its control implications.
  • Security Architecture, Network Controls, and Endpoint Management
    Segmentation, firewalls, endpoint protection, remote access, and device management.
    • Network Segmentation, Isolation, and Attack Containment
      Network segmentation, isolation, and attack containment.
    • Firewalls, Intrusion Detection, and Intrusion Prevention Controls
      Firewalls, intrusion detection, and intrusion prevention controls.
    • Endpoint Security, Hardening, and Patch Discipline
      Endpoint security, hardening, patching, and device-level protection.
    • Secure VPNs, Wireless Security, and Remote Access Control
      Secure VPNs, wireless safeguards, and remote access control.
    • Mobile Device Management, BYOD, and Policy Enforcement
      MDM, BYOD governance, and mobile-device policy enforcement.
  • Identity Verification, Authorization Design, and Access Monitoring
    Authentication, authorization, least privilege, and access monitoring.
    • Identification, Authentication, Authorization, and Why They Differ
      Identification, authentication, authorization, and why the distinctions matter.
    • Password Policies, Multi-Factor Authentication, and Single Sign-On
      Password policies, MFA, and SSO design choices.
    • Role-Based Access Design and the Principle of Least Privilege
      Role-based access design and least-privilege control logic.
    • Logging, Access Reviews, and Monitoring Evidence
      Logging, access reviews, and monitoring evidence for access controls.
  • Confidentiality, Privacy, Encryption, and Disclosure Controls
    Confidentiality, privacy, encryption, DLP, and privacy-law obligations.
    • How Confidentiality Differs from Privacy in Control Design
      How confidentiality differs from privacy in control design.
    • Encryption Methods, Key Management, and Data Protection
      Encryption methods, key management, and data protection.
    • Data Loss Prevention Tools, Rules, and Response Strategies
      Data loss prevention tools, rules, and response strategies.
    • Privacy Laws, HIPAA, GDPR, and Jurisdictional Obligations
      Privacy laws, HIPAA, GDPR, and jurisdictional obligations.
  • Incident Escalation, Forensics, Recovery, and Post-Incident Improvement
    Incident escalation, response planning, forensics, insurance, and root-cause remediation.
    • Events, Incidents, Escalation Thresholds, and Response Triggers
      Events, incidents, escalation thresholds, and response triggers.
    • Incident Response Plans, Crisis Management, and Coordination
      Incident response plans, crisis management, and coordination.
    • Forensic Investigations, Evidence Preservation, and Chain of Custody
      Forensic investigations, evidence preservation, and chain of custody.
    • Cyber Insurance Coverage, Limits, and Response Coordination
      Cyber insurance coverage, limits, and response coordination.
    • Problem Management, Root-Cause Analysis, and Permanent Remediation
      Problem management, root-cause analysis, and permanent remediation.
  • Control Testing, Evidence, and Reporting for Security and Privacy
    ISC control-testing chapter covering assessments, evidence, remediation, monitoring, and reporting findings.
    • Vulnerability Scans, Penetration Tests, and Other Security Assessments
      Vulnerability scans, penetration tests, and other security assessments.
    • Evidence of Control Operation and How It Is Gathered
      Evidence of control operation and how it is gathered.
    • Remediation Tracking, Re-Testing, and Ongoing Monitoring
      Remediation tracking, re-testing, and ongoing monitoring.
    • Documenting Findings in Audit and Advisory Reports
      Documenting findings in audit and advisory reports.
• SOC Engagements, Service Auditor Reporting, and Cybersecurity Assurance
  ISC SOC coverage for engagement types, SOC 1, SOC 2, planning, reporting, and cybersecurity examinations.
  • SOC Report Families, Report Structure, and Shared Control Responsibilities
    SOC report families, report structure, and user-versus-subservice control responsibilities.
    • SOC 1, SOC 2, SOC 3, and SOC for Cybersecurity: Purpose, Users, and Use Cases
      SOC report families, intended users, and practical use cases.
    • Required Sections, Structure, and Core Content of SOC Reports
      Required sections, structure, and core content of SOC reports.
    • User Entity Controls, Subservice Controls, and Shared Responsibility Boundaries
      User entity controls, subservice controls, and shared responsibility boundaries.
  • SOC 1 Scope, Assertions, Materiality, and Subservice Organization Treatment
    SOC 1 scope, assertions, materiality, and subservice organization methods.
    • When SOC 1 Applies: Objectives, Scope, and Financial Reporting Relevance
      When SOC 1 applies, what it covers, and why it matters to financial reporting.
    • Management Assertions, System Description Criteria, and SOC 1 Representation Requirements
      Management assertions, description criteria, and SOC 1 representation requirements.
    • Materiality in SOC 1 Engagements and How Significance Is Judged
      Materiality in SOC 1 engagements and how significance is judged.
    • Why IT Materiality Differs from Financial Statement Audit Materiality
      Why IT materiality differs from financial statement audit materiality.
    • Inclusive and Carve-Out Methods for Subservice Organizations in SOC 1
      Inclusive and carve-out methods for subservice organizations in SOC 1.
  • SOC 2 Criteria Selection, System Boundaries, and Opinion Formation
    Trust services criteria, system boundaries, testing, deviations, and opinion formation.
    • Trust Services Criteria and How SOC 2 Engagements Select Them
      Trust services criteria and how SOC 2 engagements select them.
    • SOC 2 Description Criteria, System Boundaries, and Scope Definition
      SOC 2 description criteria, system boundaries, and scope definition.
    • Risk Assessment, Control Testing, and Evidence Design in SOC 2
      Risk assessment, control testing, and evidence design in SOC 2.
    • Evaluating Exceptions and Forming the Final SOC 2 Opinion
      Evaluating exceptions and forming the final SOC 2 opinion.
  • SOC Engagement Acceptance, Fieldwork, and Evidence Gathering
    Engagement acceptance, independence, CUECs, fieldwork, and evidence gathering.
    • Accepting a SOC Engagement: Preconditions, Ethics, and Engagement Risk
      Preconditions, ethics, and engagement risk when accepting SOC work.
    • Service Auditor Independence and Management Responsibilities in SOC Work
      Service auditor independence and management responsibilities in SOC work.
    • Complementary User Entity Controls and Why They Matter to the Report
      Complementary user entity controls and why they matter to the report.
    • Fieldwork Execution and Communication with Management and Stakeholders
      Fieldwork execution and communication with management and stakeholders.
    • Gathering Evidence in SOC Engagements: Testing Tools and Techniques
      Evidence gathering, testing tools, and techniques in SOC engagements.
  • SOC Report Opinions, Modifications, and Issuance Judgments
    Opinion types, modifications, subsequent events, specialists, and reporting pitfalls.
    • SOC Opinion Types, Report Modifications, and When Wording Changes
      SOC opinion types, report modifications, and when wording changes.
    • Subsequent Events and Post-Period Information in SOC Engagements
      Subsequent events and post-period information in SOC engagements.
    • Using Other Auditors and Specialists in SOC Engagements
      Using other auditors and specialists in SOC engagements.
    • Common SOC Reporting Pitfalls and Better Reporting Practices
      Common SOC reporting pitfalls and better reporting practices.
  • Cybersecurity Assurance Reporting Beyond SOC 2 Security
    SOC for Cybersecurity scope, criteria, complex environments, and external communication.
    • How SOC 2 Security Differs from SOC for Cybersecurity
      How SOC 2 Security differs from SOC for Cybersecurity.
    • Description Criteria for Cybersecurity Risk Management Programs
      Description criteria for cybersecurity risk management programs.
    • Complex IT Environments, Incident Response, and SOC for Cybersecurity Scope
      Complex IT environments, incident response, and SOC for Cybersecurity scope.
    • Presenting Cybersecurity Findings to External Stakeholders
      Presenting cybersecurity findings to external stakeholders.
• Emerging Technology, Cloud Governance, ESG, and the Future CPA Role
  ISC advanced coverage for emerging technologies, cloud governance, ESG-related data issues, and future-facing advisory themes.
  • AI, IoT, Quantum Risk, and Other Emerging Technology Control Issues
    AI, IoT, quantum risk, social-engineering threats, and AI governance.
    • AI, Machine Learning, Neural Networks, and Control Implications for CPAs
      AI, machine learning, neural networks, and their control implications for CPAs.
    • IoT, 5G Connectivity, and the Expanding Attack Surface
      IoT, 5G connectivity, and the expanding attack surface.
    • Quantum Computing and Its Future Impact on Security Controls
      Quantum computing and its future impact on security controls.
    • Social Engineering, Phishing, and Human-Centered Attack Paths
      Social engineering, phishing, and human-centered attack paths.
    • AI Governance, Accountability, and Model Risk Management
      AI governance, accountability, and model risk management.
  • Cloud Contracts, Shared Responsibility, and Ongoing Governance
    Cloud contracts, SLAs, shared responsibility, and continuous cloud monitoring.
    • Cloud Contracts, Service Levels, and Legal Responsibility Allocation
      Cloud contracts, service levels, and legal responsibility allocation.
    • Multi-Cloud and Hybrid Architectures: Governance Risks and Control Responses
      Multi-cloud and hybrid architectures, governance risks, and control responses.
    • Continuous Auditing and Monitoring Approaches in Cloud Environments
      Continuous auditing and monitoring approaches in cloud environments.
  • Data Ethics, ESG, and Responsible Technology Governance
    Ethical data use, algorithmic bias, CPA responsibilities, and ESG-linked IT governance.
    • Ethical Data Use, Algorithmic Bias, and Fairness in Automated Decisions
      Ethical data use, algorithmic bias, and fairness in automated decisions.
    • Technology's Social Impact and the CPA's Governance Responsibilities
      Technology's social impact and the CPA's governance responsibilities.
    • Integrating ESG Considerations into IT Governance and Reporting
      Integrating ESG considerations into IT governance and reporting.
  • The Evolving CPA Role in IT Audit, Analytics, and Continuous Assurance
    Continuous assurance, new CPA technology skills, and professional development.
    • Continuous Assurance, Real-Time Data, and Blockchain-Enabled Audit Models
      Continuous assurance, real-time data, and blockchain-enabled audit models.
    • Technology, Data, and Analytics Skills Modern CPAs Need
      Technology, data, and analytics skills modern CPAs need.
    • Career Paths and Professional Development in IT Audit and Advisory
      Career paths and professional development in IT audit and advisory.
• Glossary, Framework Summaries, and Review Aids for ISC
  ISC reference material for terminology, standards summaries, checklists, and supporting templates.
  • Key ISC Terminology, Acronyms, and Technical Definitions
    Acronyms, expanded definitions, and recurring information-systems vocabulary.
    • Recurring IT and Security Acronyms for ISC Review
      Recurring IT and security acronyms for ISC review.
    • Expanded Technology Definitions and Control Terminology
      Expanded technology definitions and control terminology.
  • Framework, Standards, and Regulation Summaries for ISC Review
    Major frameworks, AICPA standards, and supporting external references.
    • COBIT, NIST, GDPR, and PCI DSS: High-Yield ISC Takeaways
      COBIT, NIST, GDPR, and PCI DSS takeaways for ISC review.
    • AICPA Professional Standards That Matter in IT Audit Work
      AICPA professional standards that matter in IT audit work.
    • Additional Official Reading and Reference Resources for ISC
      Additional official reading and reference resources for ISC.
  • Review Checklists, Templates, and Governance Role Outlines
    Sample policies, change and incident templates, and governance role outlines.
    • Sample IT Policies and Procedures as Review Frameworks
      Sample IT policies and procedures as review frameworks.
    • Change Management and Incident Response Templates for Structured Review
      Change management and incident response templates for structured review.
    • IT Governance Roles, Accountability, and Responsibility Mapping
      IT governance roles, accountability, and responsibility mapping.