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Auditing (Finance)

ALSO CALLED: Auditing
DEFINITION: SAS 70 (the Statement on Auditing Standards No. 70) defines the standards an auditor must employ in order to assess the contracted internal controls of a service organization. Service organizations, such as hosted data centers, insurance claims processors, and credit processing companies, provide outsourcing  … 
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Ensuring PCI DSS Compliance in Virtual and Physical Environments
sponsored by Tripwire, Inc.
PODCAST: Check out this podcast and learn how your company can deploy virtualized servers while remaining PCI compliant.
Posted: 16 Oct 2008 | Premiered: 16 Oct 2008
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WEBCAST: Listen to this Webcast to learn how to manage your company's assets. Also discussed is a solution that can help your organization address its IT asset management process issues through audit, auto-discovery and process tracking.
Posted: 01 Apr 2008 | Premiered: Available On Demand
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AUDITING (FINANCE) DEFINITION (continued): …  services that affect the operation of the contracting enterprise. The SAS 70 was developed by the American Institute of Certified Public Accountants (AICPA) as a simplification of a set of criteria for auditing standards originally defined in 1988.

Under SAS 70, auditor reports are classified as either Type I or Type II. In a Type I report, the auditor evaluates the efforts of a service organization to prevent accounting inconsistencies, errors, and misrepresentation, and the likelihood that those … 
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