SecondMark position
Reliance creates exposure even when implementation ownership sits elsewhere. Assurance must connect provider claims to observable evidence, contractual boundaries, and the integrating system's actual use.
The examination is bounded to defined claims, a versioned system, and evidence that can be traced to the state under review. Any material exclusion or uncertainty remains visible in the conclusion.
Core questions
What the examination needs to establish.
- 01
Which provider claims are decision-critical?
- 02
What evidence is available beyond attestations?
- 03
How does integration alter the risk boundary?
- 04
What happens when the provider or service changes?
Evidence model
Evidence is assembled around the claim—not the folder structure.
Architecture and system boundaries
Collected, attributed, challenged, and connected to the exact system boundary under examination.
Implementation and model provenance
Collected, attributed, challenged, and connected to the exact system boundary under examination.
Runtime behavior and operational history
Collected, attributed, challenged, and connected to the exact system boundary under examination.
Controls, qualifications, and unresolved risk
Collected, attributed, challenged, and connected to the exact system boundary under examination.
Intended outcome
A clear basis for relying on a third-party system, including exclusions, dependencies, and continuing conditions.
Professional boundary
What an opinion does—and does not—mean.
It provides
A traceable independent conclusion on defined claims, grounded in the evidence and system state examined.
It does not provide
A guarantee that failure is impossible, a permanent certification, or a conclusion beyond the stated scope and validity conditions.