Introduction
Heavy reliance of today’s businesses on the use of information technology makes the
reliability of information systems very critical. To provide assurance regarding the
reliability of a firm’s system, the American Institute of Certified Public Accountants
(AICPA) and the Canadian Institute of Chartered Accountants (CICA) developed a type
of assurance service known as SysTrust[1]. In a SysTrust engagement, a licensed CPA
evaluates the reliability of a system based on a set of established principles and criteria.
If a system satisfactorily meets the principles and criteria, the CPA issues an unqualified