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Infotech Home > Resources > Systems Audit & Internal Control > IT Systems Audit > Standards and Regulations

Standards and Regulations

This section provides access to the Standards and Regulations that are available to assist CPAs when auditing using information technology.

 

SAS No. 70, Service Organizations
SAS No. 70 provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. It also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors. Learn More>>