This Discussion will assess your understanding of information technology assurance services provided by independent professionals and how those services impact IT auditing and AIS implementation. Visit the website of the American Institute of CPAs ( www.aicpa.org ) and review the special section for IT assurance services. Further, review ISACAs COBIT framework on IT governance ( www.isaca.org). How do your findings impact IT auditing? Additionally, discuss the role of COBIT in the effective implementation of an accounting reporting system.