c. The following are eSAC’s IT business assurance objective:
1) Availability. The entity must ensure that information, processes, and services are available at all items.
2) Capability. The entity must ensure reliable and timely completion of transactions.
3) Functionality. The entity must ensure that systems are designed to user specifications to fulfill business requirements.
4) Protectability. The entity must ensure that a combination of physical and logical controls prevents unauthorized access to system data.
5) Accountability. The entity must ensure that transactions are processed under firm principles of data ownership, identification, and authentication.