Major changes effective June 15, 2011:
- More detailed requirements for the description of the service organization’s system of controls.
- Adds a written assertion from management.
- Adds a risk analysis.
- Increases clarity and reporting requirements for the use of subservice organizations.
- Changes auditor opinion on control design effectiveness from a single date to the entire period of time covered by the report.
The new standards must be adopted for periods ending on or after June 15, 2011, with earlier adoption permitted.
SSAE 16 Resources:
- Download more information on SAS 70 Evolution: Here Comes SSAE 16
- SSAE 16 Resource Guide
- SSAE16.com - A site dedicated to the SSAE 16 Auditing Standard
- SSAE 16 - Overview
- SAS 70 Audit Solutions
- SSAE 16 Assessments
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