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Infotech Home > Resources > Assurance Services

Assurance Services

Assurance Services are independent professional services that improve information quality or its context. Assurance services reduces information risk affecting more than just financial data. The major purpose of assurance services is to provide independent and professional opinions that improve the quality of information to management as well as other decision makers within an organization.


Risk Assessment Standards in Action
Three partners of three acounting firms have provided first hand accounts of how the Statement on Auditing Standards nos. 104–111 has affected their work. They offer their experience and challenges faced during implementation. Learn More>>

Better Evidence Gathering
Well-designed audit confirmation practices provide valuable third-party evidence that sheds light on financial statement assertions made by management. Confirmations can be an effective tool for auditors working with accounts including payables and receivables, inventory, investment securities, lines of credit and other actual or contingent liabilities. Learn More>>

Electronic Confirmation Requests
In a letter dated July 21, 2008, sent to their clients and certain auditors, Bank of America (BOA) announced that effective October 1, 2008, it will no longer respond to paper confirmation requests and will only respond to confirmation requests submitted electronically via a designated third party service provider. As a result of this announcement, the AICPA’s Audit and Attest and Hotline staffs have been receiving inquiries from AICPA members as to how this announcement may affect their audits. The following are some typical inquiries and responses. Learn More>>

ITAF™: A Professional Practices Framework for IT Assurance - Summary Document
Available through ISACA, ITAF provides a one-stop resource through which IT audit and assurance professionals can obtain guidance, research policies and procedures, access audit and assurance programs and prepare effective reports. Learn More>>

Risk-Based Auditing Content Suite
IT Section Member
Conforming to assurance and compliance standards involves creating formalized strategies and systems to address organizational goals and statutory requirements. These strategies and systems may include collaboration and compliance tools to monitor, document, assess, test, and report on compliance with specified controls. It encompasses risk assessment standards, risk management, and continuous auditing/continuous monitoring. Learn More>>
Assurance & Compliance Applications
This topic's emergence reflects a powerful movement by accounting technology professionals to apply process management principles and technology to drive significant improvements to the activities associated with executing and documenting Sections 302 and 404 of the Sarbanes-Oxley Act of 2002. Learn More>>