re Question - what a SAS 70 audit is: Check out this website http://www.sas70.com/index2.htm Wikipedia also has some interesting info on this http://en.wikipedia.org/wiki/SAS_70 Cheers John A. Gervais Program Manager Canada Revenue Agency List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance