On 14.01.2009 18:49, Ian G wrote:
In _Rampell_ [2]:
"... Those audits are relied on not only by the clients on whose financial matters audits are performed but upon a host of other individuals and entities who may rely on the information in making their own economic decisions. Audited statements are relied upon by banks, other creditors, and investors ... In short, the use of financial statements attested by "licensees" is so frequently used in our economic system as to be indispensable..."

The same could be said about IT security review - including source code review, processes and server operations. Even the exact same words, if you replace "financial"/"economic" with "security" and "banks, other creditors, and investors" with "all the customers".
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