CPA ISC: Information systems, IT general controls and change management
Blueprint I.A · Area I, Information Systems and Data Management · 35–45% of ISC
Ten ISC questions on information systems, it general controls and change management, untimed, with a reason for every answer option.
Or take the full ISC mock examWhich combination of duties in the IT function is the greatest segregation-of-duties concern?
Information systems, IT general controls and change management on CPA ISC
Area I of ISC (35–45%) covers information systems and data management. This topic covers enterprise and accounting information systems, cloud and IT infrastructure, IT general controls, change management, and business resilience (continuity and recovery).
- Blueprint groups
- I.A
- Share of the section
- Area I, Information Systems and Data Management: 35–45%
- Our drill
- 10 questions from 19 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- Cloud models: SaaS (provider runs the application), PaaS (customer builds applications on the provider's platform), IaaS (customer manages operating systems and up).
- IT general controls cover access to programs and data, program changes, program development and computer operations.
- Developers should not move their own code into production; changes need testing and approval, and emergency changes are documented and approved after the fact.
- Parallel conversion is the least risky way to cut over to a new system; direct cutover is the riskiest.
- RTO is the maximum acceptable downtime; RPO is the maximum acceptable data loss measured in time.
- Restoring from differential backups needs the last full backup plus the latest differential; incremental backups need every incremental since the last full.
Test yourself on information systems, it general controls and change management
Ten ISC questions on information systems, it general controls and change management, untimed, with a reason for every answer option.
Or take the full ISC mock examCommon questions
How much of the ISC section is information systems, it general controls and change management?
It sits in Blueprint Area I (I.A). The AICPA weights whole areas, not single topics; see the area’s range on the ISC page. Our 82-question mock draws each area at the middle of its range.
Are these real ISC questions?
No. The AICPA does not release live exam questions. These are original practice questions written to the published 2027 CPA Exam Blueprints, with a reason for every answer option and the standard or code section behind the key.
More ISC topics
- Data management, databases and data analyticsdrill
- Security controls and threatsdrill
- Frameworks, confidentiality, privacy and incident responsedrill
- Planning and performing SOC engagementsdrill
- SOC reports and opinionsdrill
ISC full mock exam: 4 hours, 5 testletsISC task-based simulations
Blueprint and exam facts checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA.