Methodology

We use a proven methodology in the performance of all our SAS 70 audits, which ensures our clients receive consistency in service and delivery. We establish clear expectations immediately and draft reports early.   Our methodology is divided into four distinct phases, and also includes proactive communication throughout the audit process, rather than delivering requests for corrections at the end of the reporting period. This proven methodology streamlines the audit process resulting in minimal business interruption and full compliance with the SAS 70 audit guidance and related interpretations.

  • Plan the SAS 70 Audit: During phase I, we invest in gaining a clear understanding of the systems, controls and management expectations.
  • Walkthrough and Evaluate the Design of Controls: During phase II, we complete the procedures that provide the basis for our opinion on the suitability of the design controls. During this phase we will often draft the SAS 70 report and communicate it with management.
  • Test Operating Effectiveness of Controls: During phase III, we conduct tests of operating effectiveness (in accordance with the procedures specified in the draft report) and gather sufficient audit evidence for our opinion.
  • Report the Results: During phase IV, we hold discussions with management and appropriate shareholders to ensure key parties are aware of the examination results and deliver the final report along with a formal management communication.

We believe that effective communication is central to having a successful audit. At Linford & Co, we strive to build relationships of trust with the organizations we audit and other stakeholders that have a direct interest in the audit. We prefer to hold frequent status updates with those we audit during on-site fieldwork so that we may discuss the progress of our examination and the interim results of our testing. Nobody likes surprises resulting from a lack of communication, especially for critical audit examinations.

Many SAS 70 audits are derailed by a lack of communication with the client early on, by a lack of experience with issues that arise relating to the SAS 70 audit guidance, or by auditors that lack technical expertise in the audit client’s technology systems. This won’t happen with Linford & Company as we are all veterans (including the people conducting fieldwork) in efficient and effective SAS 70 and technology assessments.