Roll Forward in SAS70 2719

  • What is roll forwarding in SAS70?

  • The general concept of roll forward testing is used when you test an area that has already been tested in the past.
    Instead of testing everything again, you focus on finding out which changes to the process, the design of the controls or the people who perform the work and the controls took place and then focussing the testing on those changes and on new data that was not tested since the last testing.
    A SAS 70 audit is an audit of a company that performs activities that were outsourced by its customers. There are two types of SAS 70 opinons. One just confirms the effectiveness of the design of controls (i.e. their suitability) that ensure the quality of the activities and whether those controls have been placed into operation. The other type provides an opinion on the operating effectiveness of the controls (whether they have been performed during the whole period of time).
    So what you do during the roll forward testing will depend on whether you are doing a SAS 70 type I or a SAS 70 type II audit.

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