title: Want independent validation and assurance? Ask for a SAS-70.
abstract: The AICPA's Statement on Auditing Standards No.70, Service Organizations addresses CPA audits of service providers conducted to verify that a provider has adequate controls over its operations. Hospitals should request a SAS-70, the report produced by such an audit, from all of their third-party service providers. SAS-70s can be issued for a specific date or for a six-month period, and they typically consist of three sections: a CPA opinion, a description of controls, and information about the design of the controls.
authors: Baystate Health Inc., Springfield, MA, USA. chris.boutin@bhs.org
authors: Christopher C
authors: CC
authors: Boutin
mesh_terms: D000066:Accounting / Q000592:standards*; D005375:Financial Audit / Q000458:organization & administration / Q000592:standards*; D005377:Financial Management, Hospital / Q000592:standards*; D020416:Outsourced Services; D014481:United States