After completion of the audit, what documentation will my organization receive as evidence of SAS 70 certification?
Upon completion of a SAS 70 audit, a CPA or accounting firm will then issue a SAS 70 Service Auditor’s Report. This report will include a voluminous amount of data concerning a service organization, such as the following: Independent Service Auditor’s Report Also named the Independent Accountant’s Report, this signed letter will be presented at the beginning of the Service Auditor’s report, stating the opinion of the service auditor. If the SAS 70 audit conducted was a Type I, the service auditor would sign-off as either an unqualified (i.e., clean) opinion or a qualified opinion, on the report of controls placed in operation as of a specific point in time. If the audit conducted was a Type II, the service auditor would sign-off as either an unqualified or qualified opinion, on the report of controls placed in operation and tests of operating effectiveness. Great attention is given to this document by both the service organization and user organizations. Elements of Internal Control Wi
