Question

Attestation services on information technology include WebTrust services and SysTrust services. Which of the following statements most accurately describes SysTrust services?

A) SysTrust services provide assurance on business processes, transaction integrity and information processes.
B) SysTrust services provide assurance on system reliability in critical areas such as security and data integrity.
C) SysTrust services provide assurance on internal control over financial reporting.
D) SysTrust services provide assurance as to whether accounting personnel are following procedures prescribed by the company controller

Answer 1

SysTrust services focus on providing assurance that systems are reliable in critical areas such as security and data integrity, rather than focusing on business processes, internal financial controls, or specific accounting procedures.

Step-by-step explanation:

The SysTrust service, one of the attestation services on information technology, most accurately provides assurance on system reliability in crucial areas. Specifically, the correct description of SysTrust services is:

B) SysTrust services provide assurance on system reliability in critical areas such as security and data integrity.

SysTrust audits evaluate and test whether a system is reliable in maintaining the confidentiality, privacy, and availability of information, as well as whether it processes information in a way that ensures integrity and is operating effectively. These services do not specifically address assurance on business processes, internal control over financial reporting, or the adherence to procedures by accounting personnel.