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A service auditor is engaged to issue a report using the trust services criteria. Which...

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Accounting

A service auditor is engaged to issue a report using the trust services criteria. Which of the following are types of subject matter a service auditor may be engaged to report on using the trust services criteria?
I. The controls relevant to the internal control over financial reporting of the user entity
II. The suitability of the design of controls included in management's description of a service organization's system
III. The suitability of both the design and operating effectiveness of controls included in management's description of a service organization's system
IV. The effectiveness of controls within an entity's cybersecurity risk management program to achieve the entity's cybersecurity objectives

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