When you are leaving Zoom one day, the CFO asks you if your audit work includes assessing the Cybersecurity risks Zoom may be subject to. He assumes that your tests over IT controls address this area but just wanted to double-check; and if they do not, should Zoom engage your firm to perform a SOC 2 audit engagement. Also what level of assurance can you provide regarding Cybersecurity controls? (i) Summarize your response to the CFO's understanding of the scope of your audit, whether a SOC 2 engagement will address his Cybersecurity risks and what level of assurance can be provided