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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