Brian Dewy has been asked by an audit client to perform an assurance engagement involving the evaluation of a computer security and control system. The client asks Brian, in reviewing the system, to:

• advise on the potential expansion of current control in respect of its IT system and strategy • search for and interview new personnel to replace the existing IT manager • train personnel.
In addition, the client asks Brian, during the 3 months after the review, to:
• comment on the ongoing operation of the system • monitor client-prepared source documents and make changes in basic computer information system-generated data as he deems necessary without the concurrence of the client.
Brian says that he may perform some of the services requested, but not all of them.

Required

a. Nominate which of these services Brian may perform.

b. Before undertaking this engagement, Brian should inform the client of all significant matters related to the engagement. What are these matters?