SAS 70 audits seem like they are everywhere these days. From regulatory
compliance to corporate governance, SAS 70 Type I and Type II audits are having
a profound impact on today's business arena.  Developed in 1992 by the
American Institute of Certified Public Accountants, known as the AICPA, the
auditing standard is used extensively to examine a service organization's
internal controls.

The auditing standard gained much attention after the passing of the
Sarbanes Oxley Act of 2002, where section 404 of the act unleashed a wave of
SAS 70 audit requirements for service organizations. What's more, the use of
SAS 70 audits will continue to grow as companies continue to outsource and use
service organizations for a host of critical needs.

To obtain SAS 70 sample reports for viewing and educational purposes, visit
the SAS 70 Resource Guide, where you can browse industry white papers, learn
about SAS 70 pricing, or view the SAS 70 roadmap to compliance for Type I and
Type II audits.