How are SAS 70 audit reports distributed?
The distribution of a SAS 70 report is usually restricted. The plan for distributing the SAS 70 audit report should be formally agreed upon in the engagement letter between the service organization and the service auditor. Service Auditor’s Reports are generally distributed in three ways: • A service auditor will distribute a Service Auditor’s Report to the audited service organization at the close of a SAS 70 audit. • The service organization will provide copies of the Service Auditor’s Report to their customers (those organizations that hired them to outsource business functions) who are required to show their auditors the SAS 70 report. • The service organization will likely use the Service Auditor’s Report as a marketing tool to differentiate its organization from the competition.
