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Reporting On Systems Reliability
Article from Bulletin/Magazine
Journal of Accountancy vol. 188 no. 5 (1999)
Perpustakaan Pusat (Semanggi)
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In today’s increasingly interconnected economy, one company’s glitch on Monday can be another’s bad headline on Tuesday. It’s not just a company’s own systems that need to be reliable ; the systems of suppliers, business partners and customers must also be dependable. In the drive to find new markets, reduce costs and provide better customer service, companies rely on each other’s systems through outsourcing, partnerships and joint ventures. In response to concerns about unreliable systems, the AICPA and the Canadian Institute of Chartered Accountants jointly developed a new assurance service - SysTrustSM - to provide assurance that a system is, in fact, reliable. In a SysTrust engagement, accountants report on the availability, security, integrity and maintainability of a system. A SysTrust engagement includes a system description that delineates the boundaries of the system covered by the engagement, management’s assertion about the system’s underlying controls and an attestation report by a CPA that evaluates the system against specific criteria. To earn an unqualified opinion, a system must meet all of the SysTrust principles and criteria. (See exhibit 1 for more details).
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