Type II Audits | SAS 70 Training Video III

SAS 70 Training Video III discusses and highlights important information regarding SAS 70 Type II audits, such as their use for regulatory compliance and their relationship with The Sarbanes Oxley Act (SOX), HIPAA, and GLBA. 

Additionally, SAS 70 Training Video III discusses the essential framework and content of a final SAS 70 Type II audit report, which includes the following:

Independent Accountants Report

Service Organization History and Overview

Service Organization Products and Services

Objectives and Scope

Control Objectives of the Service Organization

Elements of Internal Control

Description of Service Organization’s Business Activities and Transaction Processing Environment

General Controls Section

User Control Considerations

Tests of Operating Effectiveness and Results of Testing

Additional Information provided by the Service Organization

Testing Exceptions and Management’s Responses

To learn more about other important aspects on SAS 70 Type I and Type II audits, please visit the SAS 70 Training Videos section, where you’ll gain invaluable insight into Statement on Auditing Standards No. 70.

1. Introduction to the SAS 70 Auditing Standard

2. SAS 70 Type I Audits

3. SAS 70 Type II Audits

4. SAS 70 & Audit Scope

5. SAS 70 Audit Cost & Pricing Factors

6. SAS 70 Readiness Assessment and Questionnaires

7. SAS 70 Audit Planning and Audit Fieldwork Activities

8. SAS 70 Roadmap to Compliance

9. Frequently Asked Questions

10. Concluding Thoughts on SAS 70 Audits