Obtaining a sample SAS 70 Type II Report is quite simply the best and most practical way to truly learn and understand what a SAS 70 audit encompasses.  Many service organizations today are having to comply with the growing surge of regulatory compliance mandates, and SAS 70 Type II compliance is quickly becoming one of the most common and well-recognized compliance audits that must be undertaken.

A quality SAS 70 Type II audit that is conducted by a reputable CPA firm specializing in SAS 70 audits will contain a number of essential and core components within the audit report itself. Generally speaking, the following items will be found in a SAS 70 Type II audit report.

• Cover Sheet
• Table of Contents
• Service Organization Overview (Products and Service, Management Bio, etc.)
• Narrative Discussion on the Five Elements of Internal Control
• Narrative Discussion on the Service Organization's General Controls
• Narrative Discussion on the Service Organization's specific business process controls.
• Test Matrix
• Other additional supporting information

Additionally, if you want to learn more about SAS 70 Type I and SAS 70 Type II audits, then visit the Official SAS 70 Resource Guide.