Statement on Auditing Standards (SAS) No. 70, Service Organizations, is an internationally recognized auditing standard developed by the American Institute of Certified Public Accountants (AICPA). A SAS 70 audit or service auditor's examination is widely recognized, because it represents that aHealthcare Compliance service organization has been through an in-depth audit of their control activities, which generally include controls over information technology and related processes.

SAS 70 is the authoritative guidance that allows service organizations to disclose their control activities and processes to their customers and their customers' auditors in a uniform reporting format. In today's global economy, service organizations or service providers must demonstrate that they have adequate controls and safeguards when they host or process data belonging to their customers. In addition, the requirements of Section 404 of the Sarbanes-Oxley Act of 2002 make SAS 70 audit reports even more important to the process of reporting on effective internal controls at service organizations.

 

 

e.ssential™ Contract Guardian gives organizations confidence that their healthcare contract management information is securely stored for as long as necessary, yet quickly accessible when needed. 
Resource Library

Contract Guardian Resource Library

  • Articles & Press Releases
  • Brochures & Data Sheets
  • Events