Objective: The Committee oversees the Information Systems and Controls (ISC) Discipline section of the Uniform CPA Examination (the Exam).
The ISC Discipline section of the Exam tests the knowledge and skills that nlCPAs 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. The ISC section also tests the knowledge and skills that nlCPAs must demonstrate with respect to data management, including data collection, storage and usage throughout the data life cycle. The ISC section of the exam focuses on information technology (IT) audit.
Members of the Committee are responsible for:
● Reviewing and approving the multiple-choice questions (MCQs) and task-based simulations (TBSs) included in the Exam for technical accuracy, appropriateness for nlCPAs, and conformity with content blueprints
● Setting the strategic direction of the sections based on standard-setting developments and other trends in the accounting profession
● Monitoring the overall health of the inventory of MCQs and TBSs to ensure that the Exam can be assembled based on the requirements set forth in the content blueprints
Qualifications/requirements:
● Licensed Active CPA
● AICPA member
● Cannot be engaged in CPA Examination review or preparation activities
● Cannot have an immediate family member who is currently taking or preparing to take the Exam
● Public Accounting performing attestation and advisory services related to information systems and IT controls (e.g., SOC 2); educator teaching information systems, IT audit, and security and privacy courses; internal audit with experience performing operational and compliance IT, security, and privacy assessments.
Meeting format: Combination of in-person and web meetings per year (mostly web meetings):
○ In-person meetings are two days
○ Web meetings are two to four hours
● There is about one hour of preparation time for each hour of meeting time