Trust Services principles and criteria for controls relate to ensuring that
A) controls over security availability, processing integrity, and confidentiality or privacy have been complied with.
B) information systems are reliable in areas such as security, data integrity, and program quality.
C) controls over information systems implemented by the company are used consistently and reliably.
D) there will not be any unauthorized access to the website or other systems used by the client organization.

Question

Quizplus · Accepted Answer

The Trust Services principles and criteria for controls are a set of standards developed by the American Institute of Certified Public Accountants (AICPA) to provide a framework for evaluating the effectiveness of controls over information systems. These principles and criteria focus on security, availability, processing integrity, confidentiality, and privacy, and ensure that the controls related to these areas have been complied with. Therefore, option A is the best choice as it correctly explains the purpose of the Trust Services principles and criteria for controls.

Trust Services Principles and Criteria for Controls Relate to Ensuring