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The same book says this: System and organization controls (formerly known as service organization control) audit type and report-making D the legible answer
Ok, thats a mean one. If I look at wikipedia (or the ICS CCSP learning guidance) its "System AND Organizational Controls (see: https://en.wikipedia.org/wiki/System_and_Organization_Controls). But as seen in the wiki article its also referred to as "service organizations controls". Now actually D is not showing the AND - so techically its wrong. But it is a dirty question - like so many in CCSP.
The correct answer is on page 253 of CCSP CBK Reference book (3rd Edition) as follows: "Service Organizations Controls 1 (SOC 1): These reports deal mainly with financial controls and are intended to be used primarily by CPAs that audit an
entity’s financial statements."
I found multiple online references that indicate the correct answer is D (including the AICPA website), but I like the way SOC is explained here: https://kfinancial.com/what-is-a-soc-audit-and-why-is-it-important/
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