Discipline: Information Systems and Controls (ISC)
The Information System and Controls (ISC) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that newly licensed CPAs must demonstrate with respect to information systems, including processing integrity, availability, security, confidentiality and privacy. Inherent in the analysis of controls in each of these subjects is awareness of the risks that the entity is intending to mitigate through the use of those controls.