SysTrust is a service developed by the AICPA and the CICA to provide assurance about a company's system of internal control. The scope of the assurance may be as simple as a personal computer accounting system or as complex as an enterprise-wide information system.

Required:

a. How is the scope of the CPAs' examination communicated to the users in a SysTrust engagement?

b. Describe the four principles of a reliable system as set forth in the SysTrust Criteria.

c. For each of the four principles, describe specific controls that help ensure that the principle is achieved for a particular system.