Detail Systrust and Third-Party Risk   Oleh:  Sinason, David ; Pacini, Carl ; Higgins, Leslee ; Ludwig, Stephen E. ; Hillison, William Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 190 no. 2 (2000), page 73. Topik: risks; systrust; third - party risk Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Although corporate information systems have progressed exponentially in the past 100 years, some things have not changed : CPA s are still associated with the information; corporate systems are still subject to failure and even criminal attacks ; and concerns about lawsuits from third parties continue to dog the profession. And the launch of the SysTrust assurance service (“Reporting on Systems Reliability,” JofA, Nov.99, page 75), which allows a CPA to report on the availability, security, integrity and maintainability of a system, has tied CPA s more closely than ever to such systems - and legal liability for their failure. Nevertheless, CPA s who understand some legal basics can provide this new assurance service in confidence. Increased reliance on information systems has led to some spectacular disasters involving astronomical sums : Hackers shut down Yahoo! and eBay with denial - of - service attacks and E - Trade lost $2.5 billion in market value when its system crashed. Procter & Gamble discovered problems with its new SourceOne global database system that led to many wasted hours as employees rechecked the accuracy of quarterly financial reports. And how close to disaster were ToysRUs.com and Amazon.com when both sites crashed in November 1999 because their systems were not able to handle the volume of users ? Clearly, the liability risk could be huge from nonclients (individuals or entities), the third parties that rely on SysTrust assurance reports. But CPAs can protect themselves by understanding the legal precedents that could come into play with this new service and the various laws that apply in different jurisdictions. A look at some litigation history should clarify the applicable law and strategies that can minimize litigation risk. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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