SESSION GOAL:  After completing this session, you should understand the purposes of SysTrust assurance engagements.

• The AICPA has developed a systems reliability assurance service called SysTrust. Visit the site and learn about the product.
• Visit the web site of SysTrust Services Corporation, a provider of SysTrust engagements.
• Read Carl Pacini, Stephen E. Ludwig, William Hillison, David Sinason and Leslee Higgins, SysTrust and Third-Party Risk, Journal of Accountancy, August 2000.
• Read Efrim Boritz, Erin Mackler and Doug McPhie, Reporting on Systems Reliability, Journal of Accountancy, November 1999.
• Login to the CHATROOM and participate in the online discussion.