Subject: Re: BCP-02: Financial statements and Audits

From: Bernard Aboba <[email-masked]>
Date: Sun, 12 Dec 2004 23:41:22 -0800 (PST)

Margaret Wasserman wrote:

"ISOC's finances are already audited by an independent auditing firm on a
yearly basis."

Yes -- but the yearly audit typically isn't focused on validating whether
the restrictions described in this BCP are being carried out.  If you're
looking to certify the validity of the divisional accounting and the BCP
restrictions, that would require additional work by the auditor.

Kurt Erik Lindquist said:

"Also, if you will need an audit, I don't expect you/us to want ISOC to
conduct it."

The ISOC yearly audit is conducted by an independent auditing firm, not by ISOC.

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From: Kurt Erik Lindqvist <[email-masked]>
Date: Mon, 13 Dec 2004 12:18:32 +0100

> The ISOC yearly audit is conducted by an independent auditing firm, 

Yes. I think I meant the same as above. However that can be part of the 
ISOC audit, or not. I think that is up to IAOC to decide as they would 
be receiving the audit.

- - kurtis -

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From: Bernard Aboba <[email-masked]>
Date: Mon, 13 Dec 2004 23:57:07 -0800 (PST)

> ISOC audit, or not. I think that is up to IAOC to decide as they would

However, as I read the document, there is no mention that the IAOC has the
right to request that the yearly ISOC audit include a check that the requirements
of the BCP are being met.