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CompTIA Security+ Certification Exam SY0-601 Practice Test 26

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Statement on Standards for Attestation Engagements 18 (SSAE 18) is a standard from the American Institute of Certified Public Accountants (AICPA). The standard defines three types of System and Organization Controls (SOC) audit reports that review different aspects of a company's operations. A SOC 2 audit report provides detailed information and assurance about a service organization’s security, availability, processing integrity, confidentiality and/or privacy controls, based on their compliance with the AICPA’s TSC (Trust Services Criteria). Furthermore, a SOC 2 Type I audit provides a snapshot of the organization's control landscape in a specific point in time, SOC 2 Type II audit evaluates the effectiveness of controls over a period of time of at least six consecutive calendar months (in simple terms, "SOC" defines the scope of the audit, "Type" defines the time covered during the audit).
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