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Risk Management News, October 2011 (161 pages)
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For many years (since April 1992) , third-party service organizations need a Statement on Auditing Standards (SAS) No. 70 in order to provide evidence that they have effective internal controls.
It is time to do more: To consider the Statement on Standards for Attestation Engagements (SSAE) No. 16.
In April 2010, the American Institute of Certified Public Accountants (AICPA) published the new Standard, SSAE No. 16, which supersedes the SAS 70 for performing an examination of a service organi...
It is time to do more: To consider the Statement on Standards for Attestation Engagements (SSAE) No. 16.
In April 2010, the American Institute of Certified Public Accountants (AICPA) published the new Standard, SSAE No. 16, which supersedes the SAS 70 for performing an examination of a service organi...
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