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Download Presentation - Plante Moran

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SAS 70 vs. SSAE 16<br />

Report Date<br />

Planning<br />

SAS 70<br />

-Scope<br />

-Description of Control<br />

Operating Effectiveness<br />

Design<br />

Subsequent Event<br />

Mgt. Report Letter &<br />

report<br />

Start of Audit Period<br />

End of Audit Period<br />

Delivery<br />

SSAE 16<br />

-Scope<br />

-Description of Control<br />

Management Assertion<br />

Risk Assessment<br />

Operating Effectiveness<br />

Design<br />

Subsequent Event<br />

Mgt. Report Letter &<br />

report

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