What does PCI DSS mean on the CPA exam?
PCI DSS. The Payment Card Industry Data Security Standard: contractual rules that anyone storing, processing or transmitting card data must follow. Enforced by the card brands, not by a government.
Defined against PCI DSS v4.0.
Which CPA exam sections use PCI DSS?
PCI DSS appears in the ISC section of the CPA exam.
Related terms
- information-processing control: A control over processing in an IT application or a manual information process that directly addresses a risk to the integrity of information.
- SOC 2 report: A report on a service organization's controls against the trust services criteria, covering security plus any of availability, processing integrity, confidentiality, and privacy that are selected.
- Trust Services categories: The five subject areas a SOC 2 can cover: security, availability, processing integrity, confidentiality and privacy.
- trust services criteria: The AICPA's control criteria for a SOC 2 engagement, in five categories: security, availability, processing integrity, confidentiality and privacy.
- General Data Protection Regulation: The European Union regulation governing processing of personal data.
- online analytical processing: Processing optimized for querying accumulated data across many dimensions, as a data warehouse does.