Solved: Each of the following represents different client

requests for e

Each of the following represents different client requests for engagements related to WebTrust
and SysTrust assurance services.
a. Ware Hospital Systems, Inc. is in the process of developing a new patient records system.
Management has approached a licensed SysTrust accountant to perform a SysTrust
engagement on its new system. Specifically, management wants the CPA to examine the
system's processing integrity using the Trust Services processing integrity principle and criteria.
The examination will be scheduled prior to the new system's implementation.
b. MoonBay.com's management requested that their auditor perform a WebTrust assurance
service on their assertion about MoonBay.com e-commerce policies' compliance with the five
Trust Services principles and criteria. Although the auditor is not a registered WebTrust
provider, the CPA firm is a member of the AICPA.
c. The board of directors of Ferguson Hardware Company has requested that their auditor
perform a SysTrust assurance services engagement on its information technology system. The
board has requested that the auditor, who is a licensed SysTrust provider, report solely on the
company's IT availability policies and controls using the Trust Services availability principle and
criteria.
d. Management of Greenshield Technology, Inc. requested that its auditors perform a
WebTrust assurance services engagement on its e-commerce security policies. The CPA firm
performed the WebTrust services as of April 30, 2011, and has not updated its work.
Management wants its WebTrust seal to stay posted on its Web site through May 31, 2012.

Required
Consider each request separately. Describe whether the requested assurance service can be
performed.

ANSWER
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