Non-CPA Organizations Performing SAS 70 Audits
Question One: Can non-CPA organizations perform SAS 70 audits? Answer: No. Question Two: Can non-CPA organizations partner with CPA firms to perform SAS 70 audits? Answer: No. If you think otherwise, contact any member of the AICPA SAS 70 Task Force (Hint: their names are in the SAS 70 Audit Guide). Any one of them would be more than happy to take down your information and have a dialogue with...
Read MoreSAS 70 Out (Soon), SSAE 16 In
Did you know SAS 70 Standard is Changing? In an effort to clarify standards and converge with international standards, changes to SAS 70 requirements have been made by the AICPA. The new standard is Statements on Standards for Attestation Engagements (SSAE) 16 or SSAE 16. These changes, which affect the service organization and the service auditors completing the SSAE 16 engagement, will be...
Read MoreService Organizations
What are the types of organizations that will receive a SAS 70 audit? “If an entity uses another organization to perform services that are a part of the entity’s information system”, these other organizations are referred to as “service organizations” (AICPA 2010 SAS 70 Audit Guide 1.17). There are all types of service organizations that perform numerous and sundry services. The...
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