Your clients have outsourced part of their data processing to your organization. It goes without saying that they, or their accountants, want to know just how secure and reliable your IT environment really is.

An efficient response to questions on the reliability of your IT environment is a third party memorandum. Deloitte can provide you with this memorandum on the basis of Trust Services criteria.

Trust Services criteria - previously known as SysTrust and WebTrust criteria - are laid down in a code developed by the American Institute of Certified Public Accountants (AICPA). This code concerns security, availability, confidentiality, integrity and online privacy.

We assess your management assertions with regard to your systems and the organization behind them. This may concern the security and reliability of your data processing. After having successfully completed the investigation we provide you with the memorandum. In the memorandum we state that:

• your security claims have been audited
• during the audited period, you took adequate internal controls and security measures.