ISC CPA Key Concepts — Flashcards | CPA (Certified Public Accountant) | FatSkills

ISC CPA Key Concepts — Flashcards

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The ISC CPA exam (Information Systems and Controls) focuses on IT audits, data governance, cybersecurity, and system controls, building on the AUD core section.

Key concepts include SOC engagements, IT general controls (ITGC), data lifecycle management, and cybersecurity frameworks like COBIT and NIST. The exam tests your ability to apply these concepts to practical scenarios.

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NIST Cybersecurity Framework (CSF)
voluntary framework that includes 3 primary components to manage cybersecurity risk: core, implementation tiers, and profiles
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