Discipline SectionCPA Exam 2026
ISC Exam Guide
Information Systems and Controls
56%
Pass Rate
60-100
Study Hours
82
MCQs (60%)
6
TBSs (40%)
Covers IT and data governance, assurance/advisory services regarding business processes, internal control testing, and information system security.
Pass Rate Insight: Strong pass rate with unique 60/40 MCQ/TBS weighting. Good for tech-savvy candidates.
Exam Format & Time Management
Exam Structure
Duration4 hours
Multiple Choice Questions82 (60% weight)
Task-Based Simulations6 (40% weight)
Optional Break15 minutes (after testlet 3)
Recommended Pacing
Time per MCQ~1.8 minutes
Time per TBS~16 minutes
MCQ Testlets2 testlets × 41 questions
TBS Testlets3 testlets (varies by section)
Testlet Progression
Testlet 1: MCQs→Testlet 2: MCQs→Break (Optional)→Testlets 3-5: TBSs
Content Blueprint
| Area | Content | Weighting |
|---|---|---|
| I | Information Systems and Data Management | 35-45% |
| II | Security, Confidentiality, and Privacy | 35-45% |
| III | Considerations for SOC Engagements | 15-25% |
Key Topics Tested
- Data collection methods and techniques
- Data storage: data warehouse, data lake, data mart
- IT governance frameworks
- HIPAA Security and Privacy Rules
- GDPR scope and principles
- PCI DSS requirements
- NIST Cybersecurity Framework
- SOC 1, SOC 2, SOC 3 engagements
Study Tips for ISC
- 1Focus on remembering and understanding — 55-65% of skills tested at this level
- 2Study regulatory frameworks: HIPAA, GDPR, PCI DSS, NIST are critical
- 3ISC has MORE MCQs (82) but FEWER TBSs (6) than other sections
- 4Time management: ~1.5 minutes per MCQ, prioritize MCQ accuracy
- 5Practice with full-length mock exams to build familiarity with IT terminology
Best Courses for ISC
Top-rated CPA review courses for mastering Information Systems and Controls
ISC Frequently Asked Questions
ISC doesn't require coding or deep technical skills. It tests knowledge of IT frameworks, security concepts, and SOC engagements. Non-technical candidates can succeed with proper study.
Other Exam Sections
Ready to Start Studying for ISC?
Take our personalized LIFTS assessment to find the best CPA review course for your learning style, budget, and schedule.
Get Your Personalized Match