SAS 70: Main Index

SAS 70 : Welcome to the first Internet resource fully dedicated to the SAS 70 auditing standard and third-party assurance for service organizations. This site has been developed to provide the public with general information on SAS 70 and related topics.  Your feedback and input are welcome

Statement on Auditing Standards (SAS) No. 70, Service Organizations, is an internationally recognized auditing standard developed by the American Institute of Certified Public Accountants (AICPA).  A SAS 70 audit or service auditor's examination is widely recognized, because it represents that a service organization has been through an in-depth audit of their control activities, which generally include controls over information technology and related processes.  In today's global economy, service organizations or service providers must demonstrate that they have adequate controls and safeguards when they host or process data belonging to their customers.  In addition, the requirements of Section 404 of the Sarbanes-Oxley Act of 2002 make SAS 70 audit reports even more important to the process of reporting on effective internal controls at service organizations.