"While it is difficult to predict how the law will evolve in any nation with regard to assurances linked to information systems, this article attempts to evaluate the existing international legal environment faced by accountants in Canada, the United Kingdom, Australia, New Zealand, and the United States relating to those who perform SysTrust services and to suggest risk management strategies to mitigate litigation risk. We concentrate in this study on these common law nations because they have been most active regarding accountant litigation." (p.354)