A SAS 70 audit provides numerous benefits to your organization, not least of which is distinguishing you from your competitors. Mueller & Co., LLP as a certified public accounting firm has the professional personnel, methodology, and experience to help you succeed.
Why Mueller & Co., LLP?
- Depth of experience in assurance, information technology, and internal controls
- Extensive SAS 70 engagement and project management experience
- Our phased and detailed SAS 70 methodology that minimizes operational impact
- A dedication to client service that ensures high quality and timely deliverables
Readiness Assessment
Prior to a SAS 70 audit, Mueller & Co., LLP's Information Technology and Governance Team (ITAG) can work with your management team to:
- Identify and document key control objectives
- Evaluate the effectiveness of the controls throughout your environment
- Identify potential gaps in the design of controls prior to undergoing the audit
- Assist in the remediation of findings
At the completion of the Readiness Assessment, we will provide the following deliverables:
- Draft control objectives for the purposes of defining the content of a SAS 70 audit
- A set of control matrices indicating controls that meet the objectives identified above
- Detailed observations and recommendations related to the results of the readiness assessment, including: control gaps, control weaknesses, and enhancement opportunities
Type I SAS 70
A Type I SAS 70 report provides an opinion of your controls as they relate to the control objectives relevant to the services that your organization provides. This type of report determines whether such controls were placed in operation as of a specified date in time. A Type I SAS 70 report provides:
- An independent auditor’s opinion on the design effectiveness and implementation of controls for a specified date in time
- A description of the control environment, its key objectives, and processes in place to achieve the objectives
Type II SAS 70
A Type II SAS 70 report determines whether the controls were in place, tested and operating effectively to provide reasonable assurance that the related control objectives were achieved during a specified period of time, usually 6 or 12 months. A Type II SAS 70 report provides:
- An independent auditor’s opinion on the design, implementation and effectiveness of controls for a specific audit period
- A description of the control environment, its key objectives, and processes in place to achieve the objectives
- Tests of operating effectiveness and results
