SAS 70 and SAS 70 Type II 1492



  • Hi,
    Could someone help.
    We have few SAS 70 reports, one of them do not state SAS 70 Type II.
    Also is there is a difference between the two ‘SAS 70’ amd ‘SAS 70 Type II’.
    Thanks
    Fahmy



  • Hi Fahmy and welcome to the forums 🙂
    Some links – please place the www in front and paste into your browser …
    SAS 70 FAQ site
    sas70.com/faq/index.htm
    SAS 70 type I and II
    sas70.com/about.htm
    sas70.com/faq/faq5.htm
    A Type I report describes the service organization’s description of controls at a specific point in time (e.g. June 30, 2000).
    In a Type I report, the service auditor will express an opinion on (1) whether the service organization’s description of its controls presents fairly, in all material respects, the relevant aspects of the service organization’s controls that had been placed in operation as of a specific date, and (2) whether the controls were suitably designed to achieve specified control objectives.
    A Type II report not only includes the service organization’s description of controls, but also includes detailed testing of the service organization’s controls over a minimum six month period (e.g. January 1, 2000 to June 30, 2000).
    In a Type II report, the service auditor will express an opinion on the same items noted above in a Type I report, and (3) whether the controls that were tested were operating with sufficient effectiveness to provide reasonable, but not absolute, assurance that the control objectives were achieved during the period specified.



  • Hi,
    In addition to the feedback provided by Harry to note the difference between the SAS-70 Reports, you might also check out previous postings this Forum by performing a search on the term ‘SAS-70’.
    Be sure to use the search capability WITHIN the Forum and NOT the Search box that is for searching this website. You will know if you used the wrong search function since a search on the website only will not result in any ‘hits’.
    http://www.sarbanes-oxley-forum.com/modules.php?name=Forums-and-file=viewtopic-and-t=1388-and-highlight=
    Hope this further helps,
    Milan



  • Thank you.
    Appreciate your help.
    Fahmy


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