SAS 70 - Statement on Auditing Standards Free Essay, Term Paper and Book Report
The American Institute of Certified Public Accountants developed the Statement on Auditing Standards (SAS) No. 70 or simply called SAS 70. It is an internationally recognized auditing standard designed to show that a service organization has performed a comprehensive examination of its internal controls. A SAS 70 audit or service auditor's examination is widely recognized, because it represents that a service organization has been through an in-depth audit of their control activities, which generally include controls over information technology and related processes. Its purpose is to enable an auditor to evaluate and issue an opinion on the controls that a service organization has in place. The output, the Service Auditors Report, contains the auditors opinion, a description of the controls in place, and if it is a Type II report, a description of the auditors tests of control effectiveness and if it does not include testing than it is Type I analysis.
When businesses decide to go and obtain SAS 70 type II certification question is how can project management help them? Suc......
Word Count: 2564
Page Count: 10.2 (250 words a page / double spaced)
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