Download Presentation - Plante Moran
Download Presentation - Plante Moran
Download Presentation - Plante Moran
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SAS 70 Background<br />
Developed by the American Institute of Certified Public<br />
Accountants (AICPA)<br />
Type I<br />
Point in time assessment<br />
Description of controls presents<br />
fairly in all material aspects<br />
Controls designed to achieve<br />
specific control objectives<br />
Type II<br />
Specific audit period<br />
Description of controls presents<br />
fairly in all material aspects<br />
Controls designed to achieve<br />
specific control objectives<br />
Detailed testing of controls<br />
effectiveness to provide reasonable<br />
assurance<br />
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