What does the ISC CPA section test?

Information Systems and Controls covers Information Systems and Data Management; Security, Confidentiality and Privacy; Considerations for System and Organization Controls (SOC) Engagements. Distinguish a control that is well designed from one that has been implemented and operated effectively. A description of a policy is different from evidence that the policy worked throughout the relevant period.

How long is ISC, and how many questions are on the exam?

ISC has 4 hours of testing time, 82 MCQs, and 6 task-based simulations. The two MCQ testlets contain 41 and 41 questions. The three simulation testlets contain 1, 3, 2 TBSs.

How is ISC weighted between MCQs and simulations?

MCQs contribute 60% of the section score and TBSs contribute 40%. The content-area ranges describe a different dimension: how the tested content is allocated across the blueprint. Neither set of percentages is a personalized study-time plan.

Is ISC required for every CPA candidate?

ISC is a Discipline option. Candidates select one of BAR, ISC, or TCP in addition to the required AUD, FAR, and REG Core sections.

Do I need an account for these ISC questions?

No. All 5 questions, answer checking, explanations, progress, and reset controls on this page work without an account. Create a MiloPrep account to continue learning with lessons, videos, flashcards, and more practice.

Are these official AICPA exam questions?

These are independently authored questions from the MiloPrep question bank. The AICPA blueprint defines the exam scope and format; it is not the source of these practice items.

Does this practice set cover the full ISC blueprint?

This 5-question set is a starting point for practice and explanation review. It does not cover every blueprint task or predict an exam score. Use the linked ISC study guide and official 2026 blueprint to plan complete coverage.

Discipline · Information Systems and Controls

Free ISC CPA practice questions

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2026 ISC exam format

ISC is a Discipline option. Complete the AUD, FAR, and REG Core sections and select one Discipline from BAR, ISC, and TCP. The 4-hour exam combines multiple-choice questions with task-based simulations, which ask you to work through a case using the supplied information.

Section type

Discipline

Choose one of three Disciplines

Testing time

4 hours

Five testlets

Multiple-choice questions

82 MCQs

60% of the section score

Task-based simulations

6 TBSs

40% of the section score

How the five testlets are arranged

Testlet 1
41 MCQs
Testlet 2
41 MCQs
Testlet 3
1 TBS
Testlet 4
3 TBSs
Testlet 5
2 TBSs

MCQs account for 60% of your section score; simulations account for 40%. These are score weights, so preparing for both formats matters. They do not prescribe how you should divide your study hours.

Verify the format with AICPA

What does ISC test?

ISC tests information systems, data management, security, confidentiality, privacy, and SOC engagement considerations. It asks you to connect technology and information risks to control objectives and evidence.

Distinguish a control that is well designed from one that has been implemented and operated effectively. A description of a policy is different from evidence that the policy worked throughout the relevant period.

How to study these skills

Trace the asset, threat, control objective, design, operating evidence, and exception. Explain what a control prevents or detects, what evidence would demonstrate operation, and what the reporting boundary allows you to conclude.

Read the ISC section guide

ISC content areas and exam percentages

The AICPA blueprint effective January 1, 2026 defines these content areas and allocation ranges. Use every area in your study plan, then spend additional time where practice shows a gap.

ISC blueprint content areas, study guidance, and allocation ranges
Content area and what to learn	Exam weight
Area I Information Systems and Data Management	35-45%
Understand systems, data flows, processing, and data management. Connect the information being produced to the controls needed to protect its quality. Practice focus: Identify a processing or data-quality risk and the control objective that addresses it.
Area II Security, Confidentiality and Privacy	35-45%
Relate security and privacy risks to access, protection, monitoring, and recovery controls. Distinguish control design from evidence of operation. Practice focus: Assess whether terminated-user access was removed on time and what an exception means.
Area III Considerations for System and Organization Controls (SOC) Engagements	15-25%
Understand SOC engagement considerations and the boundaries of the reporting conclusion. Identify what evidence and period a conclusion covers. Practice focus: Separate a control description from evidence that supports its operation during the reporting period.

The ranges describe content allocation, not a guaranteed question count for each topic. The blueprint also lists representative tasks, skill levels, and references; its task list is not exhaustive.

Open the official 2026 AICPA blueprint (PDF) ISC study guide

ISC practice questions

Try 5 questions without an account. Choose an answer, check it, then review the explanation before moving on.

Untimed0 / 5

IT Infrastructure
Question 1. Which of the following is a primary benefit of virtualization technology in IT infrastructure?
Answer to question 1A. It guarantees 100% system uptime without any additional redundancy planning.B. It eliminates the need for physical hardware entirely.C. It removes all cybersecurity risks associated with physical servers.D. It allows multiple virtual machines to run on a single physical server, improving resource utilization.
Explanation after you answer
Change Management
Question 2. Rawl Co. is preparing to deploy a significant update to its enterprise resource planning (ERP) system. The IT manager proposes skipping the development of a rollback plan to save time. Which of the following best describes the risk of this approach?
Answer to question 2A. There is no additional risk because ERP systems automatically revert to prior versions if errors occur.B. The only risk is a minor delay in generating management reports.C. The organization may be unable to restore the system to its prior working state if the update causes critical failures.D. Skipping the rollback plan is acceptable as long as the change was approved by the CAB.
Explanation after you answer
SOC Engagement Reporting
Question 3. Which of the following best describes the Trust Services Criteria categories addressed in a SOC 2 engagement?
Answer to question 3A. Completeness, accuracy, authorization, timeliness, and classificationB. Existence, rights, valuation, presentation, and completenessC. Security, availability, processing integrity, confidentiality, and privacyD. Planning, risk assessment, control activities, monitoring, and communication
Explanation after you answer
Confidentiality and Privacy
Question 4. Reed Co. is developing a new customer portal that will collect personal information. Reed's privacy team recommends conducting an assessment before launch to identify and mitigate risks related to the collection and use of personal data. This type of assessment is best described as a:
Answer to question 4A. Business continuity assessmentB. Vulnerability assessmentC. Penetration testD. Privacy impact assessment
Explanation after you answer
SOC Engagement Planning and Performance
Question 5. Reed Inc. is a user entity that relies on a cloud hosting service organization. The service organization's SOC 2 report identifies certain complementary user entity controls (CUECs). Which of the following best describes Reed's responsibility regarding these CUECs?
Answer to question 5A. Reed must engage its own auditor to test the service organization's CUECs.B. Reed has no responsibility because CUECs are the service organization's controls.C. Reed must implement the identified CUECs to achieve the related control objectives.D. Reed must include the CUECs in the service organization's SOC report.
Explanation after you answer

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Questions from the MiloPrep question bank. Independently authored practice, not official exam items. This short set is for learning and does not predict an exam score.

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For each missed answer, note the rule you needed and the fact you overlooked. Review the related topic, then try a fresh scenario. Repeating a familiar set helps review the explanation, but broader practice is needed to check your understanding.

ISC section guide

Connect the format and content areas to a study sequence, worked example, and review plan.

Explore the ISC guide

Official AICPA blueprint

Check the 2026 content groups, representative tasks, skills, and references for Information Systems and Controls.

Open the blueprint PDF

More CPA practice

Choose another Core or Discipline section and work through its free questions and explanations.

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ISC practice: questions and answers

What does the ISC CPA section test?: Information Systems and Controls covers Information Systems and Data Management; Security, Confidentiality and Privacy; Considerations for System and Organization Controls (SOC) Engagements. Distinguish a control that is well designed from one that has been implemented and operated effectively. A description of a policy is different from evidence that the policy worked throughout the relevant period.
How long is ISC, and how many questions are on the exam?: ISC has 4 hours of testing time, 82 MCQs, and 6 task-based simulations. The two MCQ testlets contain 41 and 41 questions. The three simulation testlets contain 1, 3, 2 TBSs.
How is ISC weighted between MCQs and simulations?: MCQs contribute 60% of the section score and TBSs contribute 40%. The content-area ranges describe a different dimension: how the tested content is allocated across the blueprint. Neither set of percentages is a personalized study-time plan.
Is ISC required for every CPA candidate?: ISC is a Discipline option. Candidates select one of BAR, ISC, or TCP in addition to the required AUD, FAR, and REG Core sections.
Do I need an account for these ISC questions?: No. All 5 questions, answer checking, explanations, progress, and reset controls on this page work without an account. Create a MiloPrep account to continue learning with lessons, videos, flashcards, and more practice.
Are these official AICPA exam questions?: These are independently authored questions from the MiloPrep question bank. The AICPA blueprint defines the exam scope and format; it is not the source of these practice items.
Does this practice set cover the full ISC blueprint?: This 5-question set is a starting point for practice and explanation review. It does not cover every blueprint task or predict an exam score. Use the linked ISC study guide and official 2026 blueprint to plan complete coverage.

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