SAS No. 70 and Trust Services: A Comparison
Published January 29, 2009
It is important to understand the differences between SAS No. 70 reports and Trust Services reports. Some purchases of services have acquired a SAS No. 70 report because it was the only reporting framework available relating to internal controls. In many cases, where the goal is a marketing document to persuade current and potential customers, investors and others on the reliability of an entity's system, Trust Services would be a preferable framework since it results in unrestricted reports where SAS No. 70 reports are restricted. In addition, if the report needs to speak to the issues of business continuity and disaster recovery, a Trust Services engagement would be preferred as SAS No. 70 reports are not able to deal with those issues. It is important to identify the needs of the entity in order to identify and then provide the service that best meets their needs. A brochure that highlights the differences between a SAS No. 70 and Trust Services reports is available here for your use.
Download the SAS No. 70 Brochure