Trust Service Criteria (TSC) are a set of standards developed by the American Institute of Certified Public Accountants (AICPA) to evaluate the effectiveness of controls over information and systems. TSC cover areas such as security, availability, processing integrity, confidentiality, and privacy. These criteria are used in SOC 2 and SOC 3 audits, which assess the controls and processes of service organizations that provide services to other businesses.

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