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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