Correct answer is D. System Organization Controls
System and Organizational Controls (SOC) reports are standards designed by the American Institute of Certified Public Accountants (AICPA). The AICPA guides reference the SOC acronym as System and Organizational Controls.
The same book says this: System and organization controls (formerly known as service organization control) audit type and report-making D the legible answer
Ok, thats a mean one. If I look at wikipedia (or the ICS CCSP learning guidance) its "System AND Organizational Controls (see: https://en.wikipedia.org/wiki/System_and_Organization_Controls). But as seen in the wiki article its also referred to as "service organizations controls". Now actually D is not showing the AND - so techically its wrong. But it is a dirty question - like so many in CCSP.
The correct answer is on page 253 of CCSP CBK Reference book (3rd Edition) as follows: "Service Organizations Controls 1 (SOC 1): These reports deal mainly with financial controls and are intended to be used primarily by CPAs that audit an
entity’s financial statements."
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