To become more familiar with these assurance services opportunities, obtain a copy of the Trust Services Principles and Criteria, which can be located on the Internet. Use your internet browser to locate a copy of the framework by conducting a search for “Trust Services Principles and Criteria.” Most likely you will find a link to the framework posted on the AICPA’s web site by entering "trust services principles" in the search box. Use the framework to complete the following exercises:
(a) Summarize in your own words the objective of a Trust Services engagement.

(b) What are the five Trust Services Principles? Provide a brief description of each Principle.

(c) For each of the five Trust Services Principles, describe why management at Alltel Stadium or fans in the stadium could have benefitted from assurance about how the Spot Card technology complies with each of the five Trust Services Principles. For example, why might management be interested in obtaining assurance about the Spot Card’s system’s compliance with the “Security” principle?

(d) What are the purposes of “Principles” and “Criteria”? How do they relate and how do they differ?

(e) What is the relationship between a SysTrust engagement and the Trust Services Principles and Criteria? You may need to conduct an Internet-based search to locate more information about SysTrust services?

(f) What is the difference between a SysTrust engagement and a WebTrust engagement? You may need to conduct an Internet-based search to locate more information about these services.