Type II SAS 70 Engagement
A Type II report not only includes the service organization’s description of controls, as well as a detailed testing of the controls over a defined period of time. In addition to the procedures performed for a Type I engagement, the auditor will perform tests of the controls supporting the control objectives to determine whether the controls were operating with sufficient effectiveness to provide reasonable assurance that the control objectives were achieved during the testing period, for example, from January 1, 2006 to December 31, 2006.
