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Service Auditor (SAS 70) Assessments

Service Auditor (SAS 70) Assessments

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Statement on Auditing Standards No. 70 (SAS 70), issued by the Auditing Standards Board of the American Institute of Certified Public Accountants, requires that service organizations and service providers demonstrate that they have adequate controls and safeguards when they host or process data belonging to their customers. An SAS 70 assessment and report signify that an organization has been through an in-depth audit of their control objectives and control activities, addressing controls over information technology and related processes.

In addition, the requirements of Section 404 of the Sarbanes-Oxley Act make SAS 70 attestations even more important to the process of reporting on the effectiveness of internal control over financial reporting.

Clifton Gunderson’s information technology risk specialists and auditors have considerable experience executing SAS 70 engagements. Our teams provide comprehensive services, from initial SAS 70 Readiness Assessments, to SAS 70 Type I reports, and the widely recognized SAS 70 Type II attestation reports.