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TRUST SERVICES PRINCIPLES, CRITERIA, AND ILLUSTRATIONS (To supersede the 2006 version of the Suitable Trust Services Principles, Criteria, and Illustrations for Security, Availability, Processing
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Trust services principles criteria are a set of criteria developed by the American Institute of Certified Public Accountants (AICPA) to evaluate and report on the controls and processes related to the security, availability, processing integrity, confidentiality, and privacy of information and systems.
Companies that provide services related to information systems and undergo an audit can choose to file trust services principles criteria to provide assurance about their controls and processes to customers, stakeholders, and regulators.
Filling out trust services principles criteria involves evaluating and documenting controls and processes related to security, availability, processing integrity, confidentiality, and privacy of information and systems. Companies can use the AICPA's Trust Services Criteria to guide them in filling out the criteria.
The purpose of trust services principles criteria is to provide a recognized and consistent framework for evaluating and reporting on controls and processes related to information systems. It helps companies demonstrate their commitment to security, availability, processing integrity, confidentiality, and privacy of information and systems.
The information reported on trust services principles criteria includes the evaluation of controls and processes related to security, availability, processing integrity, confidentiality, and privacy of information and systems. It includes the description of controls, the results of control testing, and any identified issues or weaknesses.
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