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Records Management Program <[log in to unmask]>
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Wed, 17 Nov 2010 08:07:19 -0500
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Is anyone out there requiring third party vendors (record centers,
data centers, shredding companies, imaging service bureaus, whatever)
to undergo an SAS 70 audit?

"SAS No. 70 is generally applicable when an independent auditor ("user
auditor") is planning the financial statement audit of an entity
("user organization") that obtains services from another organization
("service organization"). Service organizations that impact a user
organization's system of internal controls could be application
service providers, bank trust departments, claims processing centers,
data centers, third party administrators, or other data processing
service bureaus."
http://sas70.com/sas70_overview.html

thanks in advance

-- 
Peterk
Richmond, Va
"The problems of our economy have occurred not as an outgrowth of
laissez-faire, unbridled competition.
They have occurred under the guidance of federal agencies, and under
the umbrella of federal regulations."
Senator Ted Kennedy, in defending trucking deregulation in 1978.

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