SSAE 16/SOC 1 (f. SAS 70) Reports Greater or Less Than 12 Months

A question that comes up periodically with both new and existing clients is whether service auditor examinations (eg, SSAE 16) reports can cover periods outside of the 12 month norm.  The answer to this question is yes and it is somewhat common for several reasons.  First, service organizations that have not undergone a service auditor examination before will often start out with either a...

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SAS 70 / SSAE 16 Audit – Type I vs Type II

What are the differences between a Type I and a Type II SAS70 / SSAE 16 audit report? This question often comes up when a service organization is considering their first SAS 70 / SSAE 16 audit. A Type I report is as-of a point in time (eg, September 30th) whereas a Type II report covers a period of time (eg, October 1, 2010 – September 30, 2011).  Also, a Type I report only cover the...

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