So Many Terms…What Do They All Mean?

It is easy to feel overwhelmed by all of the terminology surrounding an audit. Here is a list of frequently used terms and their meanings:

Subservice Organizations and the Carve-out or Inclusive Method

What Role Do Subservice Organizations Play in the SAS 70 Audit? By definition, subservice organizations perform at least some function of the service organizations’ outsourcing activities.  If the subservices perform functions that are relevant to the user organizations, then the report needs to disclose and describe role that the subservice organization plays.  The intersection with […]