Information Systems and Controls (ISC)

In this section

• PART I: Foundational Concepts and Professional Context
  • Chapter 1: Introduction to Information Systems and Controls (ISC)
    • Scope and Structure of the ISC Discipline
      Explore the foundational scope of Information Systems and Controls (ISC), its fundamental domains, and how each aligns with CPA practice and professional roles.
    • The Evolving Role of CPAs in IT Audits and Advisory
      Explore the shifting landscape of the CPA profession, focusing on technology-enabled audits, cybersecurity preparedness, data analytics, and the critical importance of robust IT assurance in a rapidly evolving digital environment.
    • Overview of the AICPA ISC Blueprint and Related Standards
      A detailed exploration of how the AICPA Information Systems and Controls (ISC) Blueprint aligns with key industry frameworks, standards, and regulations, mapping the advisory and assurance roles CPAs fulfill in technology governance.
  • Chapter 2: Core IT and IS Terminology
    • Key Information Technology Definitions
      Discover essential IT terms, from hardware and software to networks, cloud, and security, empowering CPAs to navigate evolving technology landscapes with confidence.
    • System Components, Networks, and Data Flow Essentials
      A deep-dive into system components, network fundamentals, and data flow diagrams for effective IT control and audit readiness.
    • Common IT Roles and Responsibilities in Organizations
      Explore key IT roles, organizational structures, and how technology teams collaborate with finance and audit functions for effective governance and compliance.
  • Chapter 3: Governance, Frameworks, and Regulatory Environment
    • COSO Internal Control – Integrated Framework: Relevance to Information Systems
      Explore how the COSO Internal Control – Integrated Framework applies to technology risks, ensuring robust IT governance and effective oversight.
    • COSO ERM for IT: Risk Management Across Digital Environments
      Discover how COSO ERM applies to technology resources, key IT risk categories, and effective risk responses in modern digital environments.
    • COBIT 2019 Overview: Governance System Principles and Components
      Learn how COBIT 2019 provides a robust framework for aligning IT governance with business goals, focusing on principles, components, and practical applications for CPAs.
    • Other Influential Standards and Regulations (e.g., PCI DSS, HIPAA, GDPR)
      Explore key data security and privacy regulations such as PCI DSS, HIPAA, and GDPR, and learn how CPAs can guide and audit compliance to ensure robust information governance and protect stakeholder interests.
    • ITIL and IT Service Management Overviews
      Discover how ITIL’s structured processes, including Incident, Problem, and Change Management, strengthen internal controls and IT governance in the accounting domain.
  • Chapter 4: Key Concepts of IT Audit and Assurance
    • IT Audit Objectives and Methodologies
      Explore the essential objectives, phases, and risk-based strategies of IT audits, focusing on planning, execution, and reporting to ensure robust assurance and compliance.
    • Independence and Ethics Considerations in IT Assurance
      Explore the critical role of CPA independence and ethical considerations in IT assurance engagements, referencing the AICPA Code of Conduct and practical scenarios to uphold professional trust and integrity in technology-related engagements.
    • Risk Assessment and Materiality in IT‑Related Engagements
      Explore how CPAs and IT auditors establish and apply risk assessment and materiality concepts to technology environments, ensuring reliable financial data and robust controls.
• PART II: Information Systems Architecture, Processes, and Controls
  • Chapter 5: IT Infrastructure Fundamentals
    • Hardware Components: Servers, End‑User Devices, and Networks
      Explore critical hardware components—servers, end-user devices, and networks—and learn how to mitigate vulnerabilities with robust controls in modern business environments.
    • Operating Systems and Virtualization Concepts
      Explore how operating systems manage hardware and software resources, and discover the core principles of virtualization, including how virtual machines and containers operate in modern IT environments.
    • Cloud Computing Models (IaaS, PaaS, SaaS) and Deployment Architectures
      Explore the fundamentals of cloud service models (IaaS, PaaS, SaaS), understand deployment architectures, examine shared responsibilities and learn about key risks and best-practice controls critical for CPA oversight of modern IT infrastructure.
  • Chapter 6: Enterprise Resource Planning (ERP) and Accounting Information Systems
    • The Modern ERP Ecosystem: Modules and Data Flows
      Explore the key modules of Enterprise Resource Planning (ERP) systems—financials, logistics, HR, and more—and discover how data seamlessly flows from sales orders to general ledgers for unified, real-time business insights.
    • Accounting Information Systems within ERPs
      Explore how Accounting Information Systems (AIS) interface with Enterprise Resource Planning (ERP) solutions to enable real-time financial data, subledgers, and the general ledger for seamless and accurate accounting processes.
    • Robotic Process Automation (RPA) and Emerging Technologies
      Discover how Robotic Process Automation (RPA) and emerging technologies transform finance and accounting by automating repetitive tasks, streamlining invoice matching, and mitigating associated risks.
    • Blockchain Integration and Considerations for Financial Reporting
      Discover how blockchain's immutable ledger concept transforms financial procedures, influences internal controls, and enhances audit reliability.
  • Chapter 7: Business Processes in Information Systems
    • Core Transaction Cycles and Supporting Modules
      Explore the fundamental sales, purchasing, and payroll cycles, understand related AIS modules, and discover key control points essential for financial accuracy, security, and regulatory compliance.
    • Flowcharting and Business Process Diagrams
      Learn how to effectively use flowcharting and business process diagrams in accounting to visualize transaction flows, identify control points, and enhance process integrity—from initiation to recording.
    • Evaluating Processing Integrity Controls in Major Cycles
      Explore core methods and best practices for ensuring completeness, accuracy, and validity across major business transaction cycles.
    • Common Control Deficiencies and Mitigation Techniques
      Explore frequent control shortcomings in business processes, real-world examples of misconfigurations, and strategies to establish robust mitigation and compensating controls.
    • Third‑Party and Vendor Risk Management
      Learn how to vet, contract with, and continuously monitor vendors to mitigate risks in modern business processes and IT environments.
  • Chapter 8: IT General Controls (ITGC) – Standard Domains
    • Access to Programs and Data
      Explore essential principles of physical and logical access controls, verifying proper access rights, and aligning practices with industry frameworks for secure and efficient IT operations.
    • Program Changes
      Explore best practices for formal change management procedures, approvals, version control, and documentation requirements, ensuring controlled and auditable program modifications.
    • Program Development Key Phases and Sign-Off Gates
      A detailed exploration of the software development lifecycle, with a focus on milestones, sign-off gates, and acceptance tests that align with IT General Controls and CPA considerations.
    • Computer Operations
      Explore the essentials of effective computer operations, including job scheduling, backups, and daily monitoring, along with real-world failure scenarios and robust control measures.
    • Aligning ITGCs with COSO and COBIT
      Discover how IT General Controls align with COSO Internal Control components and COBIT principles to ensure effective governance and robust security frameworks
    • Identifying Control Deficiencies and Mitigation
      Explore how to pinpoint IT general control (ITGC) weaknesses and implement effective mitigation strategies to strengthen organizational information systems.
  • Chapter 9: System Availability and Business Continuity
    • Disaster Recovery Planning and Business Resiliency
      A comprehensive guide to building, testing, and maintaining a robust disaster recovery plan that ensures organizational resilience and continuous availability of critical business functions.
    • Redundancy and Replication Strategies (Mirroring, Backup Procedures)
      Learn how redundancy and replication strategies like mirroring and full, incremental, and differential backups enhance system availability and ensure business continuity.
    • Business Impact Analysis (BIA): Identifying Critical Functions
      Explore how to perform a Business Impact Analysis (BIA) by identifying and prioritizing critical functions, classifying business processes, and establishing key recovery objectives to ensure organizational resilience.
    • Metrics and Agreements (Uptime, SLAs, Recovery Time Objectives)
      Explore key metrics such as uptime, Service Level Agreements, and Recovery Time Objectives, including how to calculate system availability and define the scope of recovery for business continuity.
  • Chapter 10: IT Change Management
    • Change Control Concepts: Policies and Procedures
      A comprehensive guide on establishing formal change control policies and procedures, emphasizing mandatory steps, risk mitigation, and alignment with regulatory standards.
    • Environments and Testing (Development, QA/Staging, Production)
      Explore how environment segregation and structured testing methodologies reduce risk and enhance reliability in software change management processes.
    • Patch Management: Risks and Controls
      Explore critical patch management strategies, testing procedures, and rollback plans to mitigate IT risks. Learn about timely deployment best practices, real-world breaches, and CPA considerations.
    • Continuous Integration and Continuous Deployment in Modern DevOps
      Explore how CI/CD pipelines streamline code integration, testing, and automated deployment in modern DevOps, emphasizing security scanning and efficiency for financial and accounting systems.
    • Systems Development Life Cycle (SDLC): Waterfall vs. Agile/DevOps
      Compare Waterfall’s linear approach with Agile/DevOps’ iterative cycles, examining their impact on risk oversight, compliance, and efficient project delivery.
• PART III: Data Management and Advanced Analytics
  • Chapter 11: Data Life Cycle and Governance
    • Creation, Storage, Active Use, Archival, and Disposition of Data
      Explore data life cycle best practices, compliance considerations, and confidentiality measures to ensure secure and efficient data handling.
    • Data Classification Levels and Metadata Management
      Discover how to establish effective data classification levels and integrate metadata management to enhance data consistency, control, and security across financial systems.
    • Policies for Data Retention and Destruction
      Explore comprehensive guidelines on crafting data retention and destruction policies. Understand regulatory drivers, best practices for sensitive data disposal, and how CPAs can ensure compliance through well-structured governance frameworks.
  • Chapter 12: Database Structures and Administration
    • Relational Databases, Schemas, and Normalization
      Learn how relational databases use schemas and normalization to maintain data integrity, reduce redundancy, and streamline information systems essential for accounting and IT audits.
    • SQL Queries: Common Commands, Clauses, Operators
      Master essential SQL queries, from SELECT statements to GROUP BY clauses and JOINS, with real-world finance and accounting examples.
    • Data Dictionary and Data Integrity Controls
      Explore how a structured data dictionary enhances data consistency and ensures robust data integrity through primary and foreign key constraints within information systems.
    • Database Security and User Access
      Strengthen your database security strategy through best practices in user access control, encryption at rest, and row-level security for robust data protection and compliance.
  • Chapter 13: Data Warehousing and Big Data Environments
    • Data Warehouses, Data Lakes, and Data Marts
      Explore the distinctions and typical usage scenarios of Data Warehouses, Data Lakes, and Data Marts, focusing on structured vs. raw data management in modern analytics and accounting contexts.
    • ETL (Extract, Transform, Load) Processes and Controls
      Explore ETL fundamentals, with a focus on data transformation risks and mitigation strategies. Learn how robust ETL frameworks ensure data integrity and support accurate financial analyses in modern information systems.
    • Managing Structured, Semi‑Structured, and Unstructured Data
      Learn practical strategies for managing diverse data types—structured, semi-structured, and unstructured—and explore audit implications, indexing complexities, and best practices in this essential guide for ISC candidates and finance professionals.
    • Governance Challenges in Big Data
      Explore the complexities of big data governance, including privacy, security, and real-world examples of data misuse, and learn best practices to ensure compliance and ethical data handling at scale.
  • Chapter 14: Data Integration and Analytics
    • Combining Data from Disparate Sources for Analysis
      Learn how to effectively unify data from multiple, often inconsistent, sources for streamlined analysis while addressing common pitfalls, data cleansing steps, and best practices.
    • Visualization Tools and Reporting Dashboards
      Learn how to harness visualization tools and build effective reporting dashboards in your enterprise, focusing on BI platforms and best practices to convey key insights quickly.
    • Predictive Analytics, Machine Learning, and AI Fundamentals
      Learn how CPAs can leverage predictive analytics, machine learning, and AI techniques to enhance decision-making, identify risks, and streamline audits through classification, regression, and ethical data practices.
    • Identifying Control Risks in Data Analytics and Continuous Monitoring
      Learn how to uncover hidden vulnerabilities in data analytics processes and leverage continuous monitoring to detect anomalies, ensuring data integrity and accuracy.
  • Chapter 15: Business Process Modeling and Improvement
    • BPMN (Business Process Model and Notation) Use Cases
      Explore BPMN fundamentals, layering methodical structure onto CPA workflows. Learn syntax, real-world scenarios, and best practices to enhance financial processes through visual process modeling.
    • Analyzing Process Bottlenecks and Control Gaps
      Learn how to identify operational inefficiencies and map internal controls within business processes, enabling CPAs to pinpoint risks, enhance productivity, and ensure compliance.
    • Leveraging Process Automation for Enhanced Efficiency
      Explore RPA and automated process solutions to reduce manual tasks, enhance operational efficiency, and measure success metrics in business process transformations.
• PART IV: Security, Confidentiality, and Privacy
  • Chapter 16: Foundations of Cybersecurity
    • Threat Actors, Attack Vectors, and Evolving Landscapes
      Explore the diverse range of cyber threat actors, top attack vectors leveraged in modern cyber intrusions, and the continuously evolving threat landscape, with practical insights for CPAs.
    • Cybersecurity Strategies: Layers, Defense‑in‑Depth, Zero‑Trust
      Explore how layered cybersecurity, defense-in-depth, and zero-trust strategies fortify organizations against advanced threats, ensuring data confidentiality, integrity, and availability.
    • COSO Framework Applied to Cybersecurity Risks
      Explore how the COSO Internal Control – Integrated Framework applies to cybersecurity, examining key components, controls, and real-world crosswalks between governance and cyber risk mitigation.
    • Zero‑Trust Approach to Security
      Explore how Zero‑Trust differs from traditional perimeter-focused strategies, deployment guidelines, and best practices for CPAs advising organizations in modern cybersecurity environments.
  • Chapter 17: Security Architecture and Network Management
    • Network Segmentation and Isolation
      Discover the concepts, methods, and best practices of network segmentation and isolation, including VLANs, DMZs, and micro-segmentation to contain threats and protect critical information systems.
    • Firewalls, Intrusion Detection and Prevention Systems (IDPS)
      Explore the fundamentals of firewalls and IDPS, comparing stateless vs. stateful firewalls, IDPS detection methods, and real-world implementation considerations for robust network security.
    • Endpoint Security, System Hardening, and Patch Management
      Explore essential endpoint security measures, system hardening practices, and effective patch management strategies to strengthen organizational defenses.
    • Secure VPNs, Wireless Networks, and Remote Access
      Learn how to protect organizational data through secure VPN implementations, proper wireless network protocols, and remote access best practices in compliance with CPA (AICPA) guidelines.
    • Mobile Device Management (MDM) and BYOD
      Explore how MDM solutions enforce corporate policies on personal devices, implement containerization, and mitigate security risks in bring-your-own-device environments.
  • Chapter 18: Authentication and Access Management
    • Identification vs. Authentication vs. Authorization
      Explore the core pillars of Identity and Access Management—Identification, Authentication, and Authorization—and their significance in CPA-oriented IT environments.
    • Password Policies, Multi‑Factor Authentication, Single Sign‑On
      Explore robust password policies, multi-factor authentication methods, and single sign-on strategies to reinforce security in modern CPA environments.
    • Role‑Based Access and the Principle of Least Privilege
      Learn how to design and implement role-based access control in alignment with the principle of least privilege for secure, efficient, and compliant authorization management.
    • Monitoring Tools: Logging and Access Reviews
      Learn how to harness effective monitoring tools to identify anomalies in user logins, implement robust logging practices, and conduct systematic access reviews for enhanced security and compliance.
  • Chapter 19: Data Confidentiality and Privacy Controls
    • Distinctions Between Confidentiality and Privacy
      Explore the differences between confidentiality and privacy, examining corporate vs. personal data, compliance triggers, and key business constraints for CPA professionals navigating today’s data-driven environment.
    • Encryption Techniques and Key Management
      Explore encryption fundamentals, the differences between symmetric and asymmetric methods, and effective key management strategies for CPAs and IT auditors.
    • Data Loss Prevention (DLP) Tools and Strategies
      Learn how to safeguard sensitive data with DLP solutions that monitor email, endpoints, and cloud environments, preventing unauthorized exfiltration.
    • Privacy Laws and Rules (HIPAA, GDPR, Other Jurisdictional Mandates)
      Explore HIPAA, GDPR, and diverse jurisdictional mandates governing data privacy, highlighting essential compliance tips, data subject rights, and potential penalties.
  • Chapter 20: Incident Response and Recovery
    • Events vs. Incidents: Definition and Escalation
      Discover how to distinguish security events from incidents and implement an effective escalation process, including triage and formal incident declaration.
    • Incident Response Plans and Crisis Management
      Learn how robust incident response strategies, precise communication, and a well-structured process help organizations contain, recover from, and prevent future security incidents.
    • Forensic Investigations and Chain of Custody
      Explore best practices for digital forensic investigations, emphasizing evidence preservation, typical oversights that compromise investigations, and effective chain of custody documentation to maintain data integrity and legal admissibility.
    • Cyber Insurance as a Risk Mitigation Strategy
      Learn how cyber insurance supports organizations by transferring financial risk from cybersecurity incidents and breaches. Explore coverage types, policy exclusions, underwriting processes, and real-world examples across various industries.
    • Problem Management – Root Cause Analysis and Permanent Fix
      Learn how effective problem management goes beyond immediate incident resolution, focusing on root cause analysis and long-term corrective actions to prevent recurrence.
  • Chapter 21: Testing Security, Confidentiality, and Privacy Controls
    • Types of Security Assessments (Vulnerability Scans, Penetration Testing)
      Explore how vulnerability scanning and penetration testing help organizations identify and mitigate security threats, including essential scope definition, best practices, and case studies relevant to CPA professionals.
    • Gathering Evidence of Control Operation
      Learn how to gather reliable and reproducible audit evidence through inquiry, observation, inspection, and re-performance to validate the effectiveness of security, confidentiality, and privacy controls.
    • Remediation Tracking and Ongoing Monitoring
      Learn how to effectively oversee risk resolution, track remediation efforts to closure, and establish continuous monitoring frameworks in compliance with IT and security standards.
    • Documenting Findings in Audit or Advisory Reports
      Learn how to clearly, consistently, and effectively document findings in audit or advisory reports by emphasizing risk categorization, business context, and actionable recommendations.
• PART V: System and Organization Controls (SOC) Engagements
  • Chapter 22: Overview of SOC Engagements
    • Purpose and Types of SOC Reports (SOC 1®, SOC 2®, SOC 3®, SOC for Cybersecurity)
      Explore the foundational purpose, scope, and audience of SOC 1®, SOC 2®, SOC 3®, and SOC for Cybersecurity reports, understanding how each addresses specific stakeholder needs and compliance objectives.
    • Form and Content of SOC Reports
      Explore the primary elements of a SOC report, including management’s assertion, auditor’s opinion, and system description, with practical scenarios and guidance for CPAs and IT auditors.
    • Comparing User Entity Controls and Subservice Organization Controls
      Explore the distinctions between user entity controls and subservice organization controls in SOC reporting, learn their complementary roles, review real-world examples, and master techniques for effective coordination.
  • Chapter 23: SOC 1® Examinations
    • Objectives, Scope, and Applicability
      Discover how SOC 1® Examinations focus on financial reporting controls and address the specific needs of user entities relying on service organizations. Explore key objectives, scope boundaries, and typical applications—illustrated by practical payroll services use cases and industry scenarios.
    • Management Assertions and Description Criteria
      Exploring standard SOC 1® management assertions, their alignment with IT general controls, and how description criteria guide service organizations in presenting their systems.
    • Materiality Considerations in SOC 1®
      Explore the unique approach to materiality in SOC 1® examinations, contrasting it with external financial statement audits, and learn how materiality is determined, tested, and documented within service organizations.
    • Distinguishing Materiality in IT vs. Financial Statement Audits
      Explore how information technology materiality contrasts with traditional financial materiality, emphasizing how even small IT issues can pose business‑critical risks.
    • Inclusive vs. Carve‑Out Method for Subservice Organizations
      Explore the key distinctions between inclusive and carve-out methods for subservice organizations in SOC 1® examinations, including practical examples, flowcharts, and best practices.
  • Chapter 24: SOC 2® Examinations
    • Trust Services Criteria (Security, Availability, Processing Integrity, Confidentiality, Privacy)
      Explore the five key Trust Services Criteria in SOC 2® examinations—Security, Availability, Processing Integrity, Confidentiality, and Privacy—and their alignment with the COSO Internal Control Framework.
    • SOC 2® Description Criteria and System Boundaries
      Learn how to define SOC 2® system boundaries effectively while aligning with the AICPA’s Description Criteria. Avoid misrepresentations, refine scoping, and ensure accurate control coverage for high-quality SOC 2® examinations.
    • Risk Assessment and Testing Controls for SOC 2®
      Learn how to identify and evaluate risks within each SOC 2® trust service category and apply effective control testing methodologies to ensure a reliable, secure, and compliant environment.
    • Evaluating Deviations, Exceptions, and Forming the Opinion
      Learn how to weigh exceptions discovered during SOC 2® fieldwork, conclude their severity, and effectively form the final opinion in compliance with trust services criteria.
  • Chapter 25: Planning and Performing a SOC Engagement
    • Engagement Acceptance and Ethical Considerations
      Learn the critical steps for accepting a SOC engagement while ensuring compliance with ethical standards and independence requirements. Explore professional standards references, conflict of interest warnings, and practical examples to guide CPAs through SOC engagement acceptance.
    • Independence and Responsibilities of Service Auditor and Management
      Learn how independence underpins SOC engagements, exploring the distinct roles and responsibilities of the service auditor and management in planning and performing an attestation under relevant AICPA standards.
    • Identifying Complementary User Entity Controls (CUECs)
      Discover how to identify and assess Complementary User Entity Controls (CUECs) in SOC engagements, ensuring clarity on user entity responsibilities and risk mitigation strategies.
    • Fieldwork and Communication with Stakeholders
      Explore essential methods for evidence gathering and effective communication with stakeholders to enhance SOC engagements, including best practices and a detailed fieldwork timeline.
    • Gathering Evidence: Tools and Example Testing Techniques
      Learn best practices for obtaining reliable audit evidence, including log sampling, configuration reviews, and re-performance of controls, to strengthen your SOC engagement.
  • Chapter 26: Reporting and Opinions in SOC Engagements
    • Types of Opinions and Report Modifications
      Explore how service auditors arrive at unqualified, qualified, adverse, or disclaimer opinions in SOC engagements, and learn how to handle typical scenarios leading to each type of opinion.
    • Subsequent Events in SOC Engagements
      Comprehensive guidance on addressing control changes, business acquisitions, and major incidents that occur after the examination period for SOC engagements.
    • Coordination with Other Auditors and Specialists
      Explore the critical processes, communication strategies, and best practices involved in effective coordination among SOC engagement teams, external auditors, and subject-matter specialists.
    • Common Pitfalls and Best Practices in SOC Reporting
      Learn how to avoid common pitfalls in SOC reporting—from scope confusion and subservice coverage errors to missing disclaimers—and discover best practices for clear, compliant, and reliable SOC engagements.
  • Chapter 27: SOC for Cybersecurity
    • Key Differences Between SOC 2® for Security vs. SOC for Cybersecurity
      Discover how SOC 2® for Security focuses on specific trust services criteria while SOC for Cybersecurity adopts a broader lens on enterprise-wide cyber risk management and disclosure.
    • Description Criteria for Cybersecurity Risk Management
      Explore how organizations describe and demonstrate their cybersecurity risk management programs for SOC for Cybersecurity engagements, focusing on presentation requirements, testing methodologies, and key stakeholders' responsibilities.
    • Considerations for Complex IT Environments and Response Plans
      Discover advanced considerations for SOC for Cybersecurity in large-scale, distributed IT environments, including incident response strategies and best practices.
    • Communicating Cybersecurity Findings to External Stakeholders
      Explore strategies, frameworks, and best practices for effectively communicating cybersecurity findings to boards, regulators, and the public within SOC for Cybersecurity engagements.
• PART VI: Advanced Topics, Practical Guidance, and Future Trends
  • Chapter 28: Emerging Technologies and Disruptive Innovations
    • AI, Machine Learning, and Neural Networks
      Learn how artificial intelligence, machine learning, and neural networks are transforming financial data management and internal controls, offering new avenues for CPAs to enhance audit efficiency, risk assessment, and decision-making strategies.
    • Internet of Things (IoT) and 5G Connectivity Risks
      Explore how IoT devices and 5G networks heighten security vulnerabilities, expand the attack surface, and learn best practices for mitigating associated risks.
    • Quantum Computing: Security and Control Implications
      Explore the foundations of quantum computing, its impact on cryptography, and the emerging risks and controls organizations must consider in a post-quantum era.
    • Social Engineering Threats and New Attack Vectors
      Explore the evolving landscape of social engineering attacks, including phishing, vishing, and smishing, and learn effective strategies for user awareness training and organizational defense.
    • AI Governance and Risk Management
      Explore the fundamentals of AI governance, regulatory compliance, ethical considerations, algorithmic bias, and frameworks for oversight and risk management within AI technologies from a CPA perspective.
  • Chapter 29: In‑Depth Cloud Computing Governance
    • Cloud Contracting, SLAs, and Legal Obligations
      Learn how to navigate cloud contracts, key SLA provisions, and essential legal obligations to ensure business continuity and compliance with industry standards.
    • Multi‑Cloud and Hybrid Configurations: Risks and Controls
      Explore how multi‑cloud and hybrid strategies reduce vendor lock‑in while increasing operational complexity, and learn essential controls for consistent identity management and governance.
    • Continuous Auditing and Monitoring in the Cloud
      Discover how real-time logs, event triggers, and container logs can strengthen near-real-time assurance and oversight in cloud environments.
  • Chapter 30: Data Ethics, Corporate Social Responsibility, and ESG Considerations
    • Ethical Data Usage, Algorithmic Bias, and Fairness
      Explore the controversies surrounding data usage and discover how CPAs can foster algorithmic fairness and transparency in organizational data practices.
    • Social Impact of Technology and CPA Responsibilities
      Discover how technology decisions can shape our communities and environment, and learn why CPAs play a crucial role in guiding organizations towards responsible, equitable, and sustainable technology adoption.
    • Integration of ESG Factors into IT Governance
      Learn how to embed Environmental, Social, and Governance considerations into your organization's IT oversight and decision-making. This article explores key ESG metrics, frameworks, and reporting to ensure responsible and sustainable technology operations.
  • Chapter 31: Future of IT Audit and Advisory
    • Continuous Assurance, Real‑Time Data, and Blockchain‑Enabled Solutions
      Explore how continuous assurance methodologies and blockchain technology enable real-time transaction monitoring and transformative operational audits.
    • New Skill Sets for CPAs in Technology and Data Analytics
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    • Career Insights and Professional Development
      Explore diverse career paths in IT audit and advisory, discover growth opportunities for CPAs in ISC, and learn professional development strategies to excel in the dynamic world of information systems and controls.
• PART VII: Appendices and Reference Materials
  • Chapter 32: Glossary of Key Information Systems and Controls Terms
    • IT and Security Acronyms
      A comprehensive alphabetical guide to commonly used IT and security acronyms, featuring clear definitions, practical examples, and references to key sections of the ISC Examination Supplemental Guide.
    • Expanded Definitions and Technical Jargon
      Explore key IT and IS control terms vital for CPA candidates, featuring plain-English explanations and references to earlier chapters for deeper knowledge.
  • Chapter 33: Standards, Frameworks, and Regulation Summaries
    • COBIT, NIST, GDPR, PCI DSS Key Takeaways
      COBIT, NIST, GDPR, PCI DSS Key Takeaways. A thorough exploration of the essential frameworks and regulations that guide information systems governance, security, and compliance for CPAs practicing IT Audit, Risk Management, or Advisory. This comprehensive article covers high-level goals, practical compliance pointers, and real-world examples, equipping professionals to robustly evaluate organizational IT controls.
    • AICPA Professional Standards Related to IT Audits
      Explore how various AICPA professional standards shape the conduct of IT audits, from financial statement audits to attestation engagements, ensuring compliance, reliability, and integrity in technology-driven environments.
    • Additional Reading and Reference Resources
      Explore official guides, white papers, and academic journals to deepen your mastery of the ISC domain. This section provides curated references for frameworks, regulations, IT audit methodologies, cybersecurity, data management, SOC engagements, and more—enabling a robust, in-depth learning experience aligned with the CPA (AICPA®) ISC Blueprint.
  • Chapter 34: Implementation Checklists and Templates
    • Sample IT Policies and Procedures
      Explore comprehensive sample IT policy templates, procedures, and best practices for effective governance and risk management. Adapt these tools to align with organizational context and regulatory standards.
    • Generic Change Management and Incident Response Templates
      Explore practical, step-by-step templates for managing IT changes and responding effectively to incidents. Learn how to structure requests, approvals, testing, and recovery strategies to enhance system integrity and minimize risks.
    • Outline of Roles and Responsibilities for IT Governance
      A comprehensive guide to key IT governance roles, from CIO and Steering Committee to Executive Management, ensuring strategic alignment and robust control frameworks.