Courses / Programme support
US CPA: Information Systems and Controls (ISC) · review course
USCPA-05 · Professional qualifications
CertiFi's review course for the Information Systems and Controls (ISC) discipline section of the AICPA Uniform CPA Examination. Fifteen lessons follow the three content areas of the AICPA blueprint effective for 2026 testing (information systems and data management; security, confidentiality and privacy; and SOC engagements), with worked examples, exam tips and a large original multiple-choice question bank. Lesson 1 also explains the real ISC format of 82 MCQs and 6 task-based simulations.
Who it's for
CPA candidates who have chosen ISC as their discipline section, and accountants moving into IT audit, technology risk or SOC reporting work.
What you'll be able to do
- Explain IT infrastructure, cloud models, enterprise systems and business processes, and the IT general and application controls that support them
- Evaluate availability, business continuity, change management and data migration controls
- Interpret relational database structures and SQL queries, and apply data analytics and processing integrity controls
- Apply security, privacy and control frameworks (COSO, COBIT 2019, NIST CSF 2.0, PCI DSS, HIPAA, GDPR) to identify and mitigate cybersecurity risks
- Assess access, network, encryption, monitoring, incident response and privacy controls
- Plan, perform and report on SOC 1, SOC 2 and SOC 3 engagements, and evaluate SOC reports as a user entity or user auditor
Lessons
- 1The ISC exam and IT infrastructure6 min video
- 2Enterprise and accounting information systems6 min video
- 3Availability, resilience and business continuity5 min video
- 4Change management and system development5 min video
- 5Data management and relational databases6 min video
- 6Data analysis and processing integrity5 min video
- 7Security, privacy and control frameworks6 min video
- 8Cybersecurity risks and threats6 min video
- 9Identity and access management5 min video
- 10Network, endpoint and data protection6 min video
- 11Security testing, monitoring and incident response5 min video
- 12Confidentiality and privacy5 min video
- 13SOC engagements – types and key concepts6 min video
- 14Planning and performing a SOC engagement6 min video
- 15SOC reports – opinions and use by user entities5 min video