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description What are the AICPA Trust Services Criteria (f. Principles)? How do they relate to your SOC 2 audit? Here is recently updated guidance and what you should know.
author Lois Colby (Partner | CPA, CIA, CISA)
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twitter:data1 Lois Colby (Partner | CPA, CIA, CISA)
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Website Page URL https://linfordco.com/blog/trust-services-critieria-principles-soc-2/

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1 2023 Trust Services Criteria (TSCs) for SOC 2 Reports

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1 What Are the Five Trust Services Criteria?
2 Which Criteria Do You Include in Your SOC 2?
3 What if a Client is Asking For All Criteria to Be Included?
4 Can Testing Occur in a SOC 2 Outside of the SOC 2 Criteria?
5 How Do the 17 COSO Principles Integrate with SOC 2 Criteria?
6 Additional SOC 2 Criteria Outside of the COSO Principles
7 Points of Focus in a SOC 2
8 New Updates to the Points of Focus
9 Points of Focus Additions
10 What is the Difference Between a SOC 1 & SOC 2 Report?
11 Additional Items
12 Conclusion
13 Where To Find Additional Information On the Trust Services Criteria
14 Popular Posts
15 CONNECT

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1 The Trust Services Criteria
2 Security Criteria: SOC 2 Common Criteria
3 Related Posts:
4 Contact
5 Our Auditing Services
6 Contact Us
7 Services
8 Blog
9 CONTACT

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1 no changes in the trust services criteria
2 Logical and Physical Access
3 System Operations
4 Change Management
5 Risk Mitigation

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23 Lois Colby (Partner | CPA, CIA, CISA)
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25 TSP Section 100, 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy (with Revised Points of Focus – 2022)
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49 what SOC auditors should be reviewing
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69 What are Description Criteria for a SOC 2 Report?
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71 The SOC 2 Risk Assessment Criteria: Through the Eyes of an Auditor
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