IMPORT EXPORT CODE (IEC)

A set of professional assurance and advisory services based on a common framework (i.e., a core set of principles and criteria) to address the risks and opportunities of IT.In the development of Trust Services, the objective was to establish a core set of principles and related criteria for key areas related to IT, e-commerce, e-business, and systems. These form the measurement basis for the delivery of the related service(s).

The Trust Services principles and criteria are organized into four broad areas:

Polices

The entity has defined and documented its policies1 relevant to the particular principle.