TABLE 1 Other AsSurance Services Examples Source: AlCPA Special Committee on Assurance Services Other Assurance services Controls over and risks related to investments including policies related to derivatives; these services involve Assessing the processes surrounding a companys investment activities to identify risks and to determine the effectiveness of those processes in meeting the companys investment objectives Mystery shopping Performing anonymous shopping to assess sales personnel interaction with customers and procedures performed by sales personnel Assessment of risks of accumulation distribution. and storage of digital information Assessing physical and on-line security risks and related controls surrounding data and other information stored electronically, including the adequacy of back-up and off-site storage Fraud and illegal acts risk assessment Developing fraud risk profiles and assessing the adequacy of company systems and policies in preventing and detecting fraud and illegal acts Arens, Loebbecke; Auditing, 8/ o2000 br Prentice Hall. IncArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. TABLE 1-1 Other Assurance Services Examples Other Assurance Services Controls over and risks related to investments, including policies related to derivatives; these services involve Assessing the processes surrounding a company’s investment activities to identify risks and to determine the effectiveness of those processes in meeting the company’s investment objectives Mystery shopping Performing anonymous shopping to assess sales personnel interaction with customers and procedures performed by sales personnel Assessment of risks of accumulation, distribution, and storage of digital information Assessing physical and on-line security risks and related controls surrounding data and other information stored electronically, including the adequacy of back-up and off-site storage Fraud and illegal acts risk assessment Developing fraud risk profiles and assessing the adequacy of company systems and policies in preventing and detecting fraud and illegal acts Source: AICPA Special Committee on Assurance Services