1 | Page
ISC S2 M1 Becker Exam Questions and
Answers Graded A+ latest
IT infrastructure Ans: the supporting IT architecture
within most modern companies has multiple,
interconnected technological components, with the core
infrastructure involving a combination of:
-on-premises and outsourced hardware
-software
-specialized personnel
what has caused the focus on quality System and
Organization Controls (SOC)2 engagements to grow
aggressively in recent years Ans: some organizations
manage this infrastructure themselves, but many are
increasingly relying on third-party providers to support
their IT operations
IT infrastructure is applicable to: Ans: -an organization's
internal employees
-individuals auditing the organization
(anyone looking from inside out or outside in)
SOC 2 engagements are examinations in which a third-
party evaluates and reports on a service organization's
© 2025 All rights reserved
, 2 | Page
system controls as it relates to the AICPA's 5 trust
services criteria: Ans: 1. Security
2. Availability
3. Processing Integrity
4. Confidentiality
5. Privacy
Who do SOC 2 audits involve Ans: they can involve any
third-party company that manages or has access to
sensitive data, they typically involve companies that
manage the IT function of other organizations as their
primary business
-third-party reports give users reasonable assurance that
the service organization's controls listed in its system
description are accurately depicted and effective
SOC 2 engagements require auditors to have: Ans: -an
advanced understanding of information technology
terminology
-technical expertise in the way in which key components
of the modern IT landscape function
Computers and End-User Devices (EUDs) Ans: EUDs are
electronic machines, typically computers or mini-
computers, that directly interact with employees or
consumers at the "edge" of a network, meaning they are
© 2025 All rights reserved
ISC S2 M1 Becker Exam Questions and
Answers Graded A+ latest
IT infrastructure Ans: the supporting IT architecture
within most modern companies has multiple,
interconnected technological components, with the core
infrastructure involving a combination of:
-on-premises and outsourced hardware
-software
-specialized personnel
what has caused the focus on quality System and
Organization Controls (SOC)2 engagements to grow
aggressively in recent years Ans: some organizations
manage this infrastructure themselves, but many are
increasingly relying on third-party providers to support
their IT operations
IT infrastructure is applicable to: Ans: -an organization's
internal employees
-individuals auditing the organization
(anyone looking from inside out or outside in)
SOC 2 engagements are examinations in which a third-
party evaluates and reports on a service organization's
© 2025 All rights reserved
, 2 | Page
system controls as it relates to the AICPA's 5 trust
services criteria: Ans: 1. Security
2. Availability
3. Processing Integrity
4. Confidentiality
5. Privacy
Who do SOC 2 audits involve Ans: they can involve any
third-party company that manages or has access to
sensitive data, they typically involve companies that
manage the IT function of other organizations as their
primary business
-third-party reports give users reasonable assurance that
the service organization's controls listed in its system
description are accurately depicted and effective
SOC 2 engagements require auditors to have: Ans: -an
advanced understanding of information technology
terminology
-technical expertise in the way in which key components
of the modern IT landscape function
Computers and End-User Devices (EUDs) Ans: EUDs are
electronic machines, typically computers or mini-
computers, that directly interact with employees or
consumers at the "edge" of a network, meaning they are
© 2025 All rights reserved
