The U.S. Congress passed the Sarbanes-Oxley Act in 2002
requiring that annual internal control report pertaining to the preparation
of financial statements of publicly held companies assert management's responsibility
to establish and maintain adequate internal controls over financial reporting.
The American Institute of Certified Public Accountants
(AICPA) SAS 70 standards are designed to provide information and assurance
to the auditors of the financial statements of the User Organization to
enable those auditors to satisfy the requirements of SAS 55 - Consideration
of Internal Control in a Financial Statement Audit; to obtain an understanding
of the entity's internal control to plan the audit and to assess control
risk. A SAS 70 report is primarily an auditor-to-auditor communication.
The objective of a SysTrust reliability engagement is for
a CPA to provide independent verification that a company has effective system
controls and safeguards. The AICPA SysTrust service is offered by CPAs licensed
by the American Institute of Certified Public Accountants who independently
verify and test a system's reliability. An ISP, ASP or other IT Service
Provider who demonstrates system reliability is awarded the SysTrust Seal.
FORENSIC TECHNOLOGY AUDITING SERVICES
We partner with law firms, banks and financial institutions, insurance companies and government agencies to reveiw and analyze expert witness reports, to determine the economic viability of litigation, reconstruction of computer fraud trails, caculation of economic damages, and assist in judgement recovery.
WORKSHOPS
For companies seeking guidance in preparation
for auditing under the various national and international quality management
standards, these workshops are all you will need. We also provide consulting
services for ISO 9001-2000 and Software Engineering Institute (SEI) Capability
Maturity Model (CMM) implementation.
