SAS 70 Security Policy Solutions
About the SAS 70 Auditing Standard
Statement on Auditing Standards (SAS) No. 70, Service Organizations is a well-recognized standard published by the American Institute of Certified Public Accountants. SAS 70 is used to provide third-party validation of the internal controls of service organizations, and allows them to disclose control activities and processes to their customers and auditors in a uniform reporting format.
Information Security Policies and SAS 70
Unlike other auditing standards, SAS 70 does not specify a required set of control objectives and is therefore not a "checklist" audit. Therefore, written policies are critical to formally document an organization's internal controls, and can become the basis for the evaluation by external auditors. Like COBIT, SAS 70 can include many other controls beyond information security. However, a significant component of a SAS 70 audit involves the evaluation of information security controls.
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