Trust Service Criteria (TSC)
Definition
The five criteria used to evaluate controls in a SOC 2 engagement: Security, Availability, Processing Integrity, Confidentiality, and Privacy. The criteria are defined in the AICPA's 2017 Trust Services Criteria publication and updated periodically.
Related terms
- Complementary User Entity Controls (CUECs)
- Controls that the service organisation's system design assumes the user entity will implement. Listed in the SOC 2 report. If the user...
- SOC 1 (SSAE 18)
- A report on controls at a service organisation that are relevant to user entities' financial statements. Governed by Statement on Standards for...
- SOC 2
- A report on controls relevant to the AICPA's Trust Service Criteria. Produced under the AT-C 205 attestation standard. Covers Security (mandatory) plus...
- Type I report
- An attestation report that provides an auditor's opinion on whether controls are suitably designed to meet the stated control objectives, assessed at...
- Type II report
- An attestation report that provides an auditor's opinion on both the suitability of design and the operating effectiveness of controls over a...
Explained in
- SOC Reports and Third-Party AssuranceThe five criteria used to evaluate controls in a SOC 2 engagement: Security, Availability, Processing Integrity, Confidentiality, and Privacy. The criteria are...