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statement on auditing standard 70 (SAS 70)

The acronym SAS 70 stands for Statement on AuditingStandard

70, which is an audit report on the control systems used in production, service and service companies. In such a SAS 70 audit report it is about the business processes of companies that provide their services to other companies, it is about the functionality and efficiency of the control systems and about the regulations with which the supplier companies work. The SAS-70 report is prepared by auditors. At the end of the audit, they prepare the Service

Auditor's Report , which certifies the companies an independent assessment of their control systems and services. The SAS-70 report is a standard report that is to be seen in connection with the requirements of the Sarbanes-Oxley Act (SOX) and which is also increasingly requested in tenders.

Certification Marks for SAS-70 Report Type II

Certification Marks for SAS-70 Report Type II

There are two variants of the SAS-70 report: Type I documents the performance of controls and how it is achieved. In this context, the SAS-70 Report uses the term Design Effectiveness. Type II supplements the Type I test report in that the effectiveness of the controls, the Operating Effectiveness, is taken into account. In addition, the second report demonstrates functional capability.

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Englisch: statement on auditing standard 70 - SAS 70
Updated at: 05.08.2009
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Translations: DE