Other than sufficient appropriate evidence and written assurance report, determine the other three (3) elements of assurance engagements (i.e., three-party relationship, criteria and subject matter).

Trust Services

Set of services designed to provide information system business assurance and advisory services that instill confidence in an organization, system, or other entity by improving the quality or context of information for decision makers.

Trust Services are built on five principles: security, availability, processing integrity, online privacy, and confidentiality.

Management prepares and communicates a system description that can be included on the companys Website, attached to the practitioners report, or communicated to users in some other manner.