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Preparing for a SOC Review (cont.)<br />

Use of Internal Audit work<br />

SSAE No. 16 states that if the service org has an internal audit function, the<br />

service auditor should obtain an understanding of the nature of the internal<br />

audit function’s responsibilities and activities to determine whether the<br />

internal audit function is likely to be relevant to the engagement.<br />

19

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