Audit Sampling in SOC examinations

Audit Sampling in SOC Examinations

In completing SOC 1 and SOC 2¬†examinations (and most other types of audits), there is testing involved to determine the operating effectiveness of controls. There are different types of tests that can be applied to testing controls (for more information on the five types of tests refer to our article, Five Types of Testing Methods […]

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 […]