2017 Trust Services Criteria: See what’s changed

The 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy (With Revised Points of Focus – 2022) presents control criteria established by the Assurance Services Executive Committee (ASEC) of the AICPA for use in attestation or consulting engagements to evaluate and report on controls over the security, availability, processing integrity, confidentiality, or privacy of information and systems (a) across an entire entity; (b) at a subsidiary, division, or operating unit level; (c) within a function relevant to