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| Business of Information Technology > Business Management > Financial Management > |
Auditing (Finance)
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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
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PODCAST:
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Posted: 16 Oct 2008 | Premiered: 16 Oct 2008
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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 …
Auditing (Finance) definition sponsored by SearchCIO.com, powered by WhatIs.com an online computer dictionary
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