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Trust Services

Trust Services 

Trust Services are defined as a set of professional assurance and advisory services based on a common framework (that is, a core set of principles and criteria) to address the risks and opportunities of IT. Trust Services principles and criteria are issued by the Assurance Services Executive Committee of the AICPA.

The Trust Services Principles and Criteria provide guidance when offering assurance services, advisory services, or both on information technology (IT)-enabled systems including electronic commerce (ecommerce) systems. It is particularly relevant when providing services with respect to security, availability, processing integrity, privacy, and confidentiality.

Two specific assurance service offerings developed by the AICPA and CICA, SysTrust and WebTrust,  are based on the Trust Services Principles and Criteria. Practitioners now must be licensed by the CICA to use these registered service marks. For more information on licensure, see http://www.webtrust.org/
 or contact Bryan Walker at Bryan.Walker@cica.ca or 416.204.3278.

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Trust Services PC

Overview :  The document, Trust Services Principles, Criteria, and Illustrations provides guidance when providing assurance services, advisory services, or both on information technology (IT)-enabled systems including electronic commerce (e-commerce) systems. It is particularly relevant when providing services with respect to security, availability, processing integrity, online privacy, and confidentiality.
Published on May 01, 2012

Trust Services Principles and Criteria - An Overview

Guidance :  Trust Services Principles and Criteria is based on a common framework to address the risks and opportunities of IT. Trust Services Principles and Criteria provides guidance when providing assurance services, advisory services, or both on information technology (IT)-enabled systems including electronic commerce (e-commerce) systems. It is particularly relevant when providing services
Published on December 12, 2011

Managing Risks by Obtaining a Service Auditors Report

Brochure :  Today, it is common for entities to outsource to a service organization certain tasks or functions related to their business, even those that are core to their operations. When users of a service organization’s services (user entities) outsource these tasks and functions, many of the risks of the service organization
Published on November 30, 2010

Trust Services

Overview :  Trust Services are defined as a set of professional assurance and advisory services based on a common framework to address the risks and opportunities of IT. Trust Services principles and criteria are issued by the Assurance Services Executive Committee of the AICPA.
Published on July 20, 2010

FAQ Draft Use of GAPP for an Online System

FAQ :  The FAQ provides guidance on the application of GAPP in attestation engagements. Additionally, these FAQs address questions posed on GAPP and SAS No. 70.
Published on April 12, 2010

AICPA/CICA WebTrust Program for Certification Authorities

Guide :  This document provides a framework for licensed WebTrust practitioners to assess the adequacy and effectiveness of the controls employed by certification authorities (CA).  This document is designed to benefit users and providers of CA e-commerce assurance services by providing a common body of knowledge that is communicated to such parties.
Published on February 05, 2010

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