The elliott Committee was charged with researching and developing new assurance services opportunities for CPAs to provide to business and individual clients who need relevant and reliable information for critical decision making. Assurance Services on Information Technology There is even greater demand for assurance about computer controls surrounding information transacted electronically and the security of the information related to the transactions CPAs can help provide assurance about these functions. Two examples: 1. Assurances over Web site controls 2. Assurances about information system reliability Arens, Loebbecke; Auditing, 8/ o2000 br Prentice Hall. IncArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. The Elliott Committee was charged with researching and developingnew assurance services opportunities for CPAs to provide to business and individual clients who need relevant and reliable information for critical decision making. Assurance Services on Information Technology There is even greater demand for assurance about computer controls surrounding information transacted electronically and the security of the information related to the transactions. CPAs can help provide assurance about these functions. Two examples: 1. Assurances over Web site controls 2. Assurances about information system reliability