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Governance, Risk, Audit & Privacy · Intermediate

Trust Services Criteria (TSC)

AICPA criteria for security, availability, processing integrity, confidentiality, and privacy used in SOC 2 and SOC 3.

Definition

The 2017 TSC (with revised points of focus in 2022) are aligned with the COSO 2013 framework's 17 principles plus additional criteria. Security is the required common criteria (CC1 to CC9); the other four categories are added based on services and customer needs.

Example

A data analytics vendor adds processing integrity criteria because customers rely on its calculations.

Exam tip

Security is the only mandatory category in SOC 2.

Related terms