Attestation Services on Information Technology Include WebTrust Services and SysTrust

question 39

Multiple Choice

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.

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Definitions:

Value Stream Mapping

A lean management tool for analyzing the flow of materials and information currently required to bring a product or service to a consumer.

Time Function Mapping

A visual representation technique used in process improvement to analyze the flow of information or material through a process over time.

Supply Chain

The network of organizations involved in producing, delivering, and selling goods and services, from the acquisition of raw materials to the final consumer.

Crossover Point

The point at which two different options have equal costs or benefits, influencing a change in decision.