The text talks about a wide variety of assurance services. Following is a brief list of potential assurance services that might be performed by CPAs or internal auditors. For each area, indicate (a) the assurances that would be beneficial to the user, for example, a consumer or a stockholder; and (b) why the assurances would also be useful to the company on which the assurance is provided:

a. A Web-based retailer such as Amazon.com

b. A Web-based auction such as eBay

c. A company that wants to assure its trading partners that its computer systems are reliable, safe, and secure

d. A state lottery

e. Retirees on the safety and accuracy of their retirement plans and investments