It primarily stems from the fact the Sarbanes Oxley along with other regulatory compliance laws and rulings, such as HIPAA and GLBA, are having a deep impact on service organizations. These service organizations are the outsourcing, third-party providers and vendors that now provide a wide range of services to organizations.
As such, organizations who outsource need assurances (for both regulatory compliance mandates and for good business best practice) that these service organizations have a sound control environment. When i speak of control environment, i'm talking about the internal control framework within the organization.
Interested readers can download SAS 70 sample reports to gain a better understanding of what a final SAS 70 Type II report looks like.
Related Stories: | Topics:Technology, sas 70, sas70, sas 70 sample reports, Fraternal and Service Organizations, Sarbanes-Oxley Act, Accounting and Payroll Services, Social Policy, Health Care Policy |
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