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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 services that affect the operation of the contracting enterprise. The SAS 70 was developed by  … 
Definition continues below.
Auditing (Finance)White Papers (View All Report Types)
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Reducing the Cost of Achieving PCI Compliance with Lumension® Compliance and IT Risk Management
sponsored by Lumension
WHITE PAPER: This whitepaper will examine PCI DSS and explain how Lumension® Compliance and IT Risk Management can help organizations reduce the cost of addressing compliance.
Posted: 06 Oct 2009 | Published: 06 Oct 2009

Lumension

A Shared Environment for IFRS Reporting Can Help Drive Financial Reporting Standardization - and Savings, too
sponsored by Deloitte
WHITE PAPER: This white paper discusses how the global movement toward IFRS offers companies the chance to significantly improve efficiency and reduce financial reporting costs by placing IFRS reporting in a shared environment, or "Center of Excellence" (CoE) and how IFRS CoE can help improve the quality and consistency of financial reporting.
Posted: 04 Sep 2009 | Published: 03 Sep 2009

Deloitte

Portal Authentication: A Balancing Act Between Security, Usability & Compliance
sponsored by PistolStar, Inc.
WHITE PAPER: This white paper discusses the problems with current authentication systems and the drivers that should be motivating organizations of all sizes to improve their access controls.
Posted: 26 Aug 2009 | Published: 25 Aug 2009

PistolStar, Inc.

Authentication in the Enterprise: Current and Changing Requirements
sponsored by PistolStar, Inc.
WHITE PAPER: This white paper discusses the current state of authentication and trends that Osterman Research sees as shaping the future of authentication.
Posted: 25 Aug 2009 | Published: 25 Aug 2009

PistolStar, Inc.

Technology Implications of IFRS adoption for U.S. Companies: More than a technical accounting change
sponsored by Deloitte
WHITE PAPER: In this publication, we explore the technology implications associated with IFRS conversion and discuss: Evaluating the potential technology impact; how companies can prepare technology and systems changes related to IFRS adoption; Major differences between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS and much more.
Posted: 28 Jul 2009 | Published: 28 Jul 2009

Deloitte

How Integration Tax Management Systems Can Benefit from Effective Taxpayer Communication Strategies
sponsored by Pitney Bowes Group 1 Software
WHITE PAPER: The white paper details Integrated Tax Management, software that brings together all State revenue collection processes, including those performed by the Federal Government, and collections on behalf of municipalities.
Posted: 01 Dec 2008 | Published: 01 Jul 2008

Pitney Bowes Group 1 Software
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AUDITING (FINANCE) DEFINITION (continued): …  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 at the time of audit to prevent accounting inconsistencies, errors and misrepresentation. The auditor also evaluates the likelihood that those efforts will produce the desired future results. A Type II report includes the same information as that contained in a Type I report; in addition, the … 
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