David E. Ross wrote:
> On 1/3/2009 6:51 PM, Ian G wrote:
>> It was written:
>>> But aren't auditors the eye of the public performing and recording those
>>> operations?
>>
>> That's one theory.  Here is another:  Who is the client of the auditor? 
>>   The auditor has a duty to the client that (arguably) outweighs the 
>> duty to anyone else.
>>
>> You might not agree to the above characterisation.  But, try this test: 
>>   can you draw a line from the auditor to the public?
>>
> 
> The line from auditor to the public has been drawn in the courts, where
> lawsuits against auditors by investors injured by corporate fraud have
> been successful.

But unfortunately this likely does not apply to IT security audits.

Ciao, Michael.
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