The AICPA and CICA developed the SysTrust service in 1999 in anticipation of increased need for reliable systems that results from the heavy dependence on information technology. SysTrust is a type of assurance service performed by a licensed CPA or CA to independently test an organization’s system and to offer assurance on the system’s reliability. The intent is to enable those who use or rely on the system including the company itself, its partners and customers, to gain trust and confidence in the system (AICPA/CICA, 2006; Bedardet al., 2005; Pugliese and Halse, 2000)