By digitally signing all e-mail messages, the receiver will be able to validate the authenticity of the sender. Encrypting all e-mail messages would ensure that only the intended recipient will be able to open the message; however, it would not ensure the authenticity of the sender. Compressing all e-mail messages would reduce the size of the message, but would not ensure the authenticity. Password protecting all e-mail messages would ensure that only those who have the password would be able toopen the message; however, it would not ensure the authenticity of the sender.

The auditor is to be a professional skeptic who tests assertions of management and renders an opinion based on the evidence discovered during the audit.

セクション：ITのガバナンスと管理