In a SysTrust service, the management of a company prepares a description that defines
the aspects of the system that will be covered so that the scope is clear to users of the report.
Then, a licensed practitioner (CPA or CA) performs audit procedures to examine and test
the five key components of the system (infrastructure, software, people, procedures, and
data), as well as their relationships. Finally, the practitioner assesses whether the whole
system meets the SysTrust principles and the related criteria.