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What is the difference between a Type 1 and a Type II SAS 70 audit?

April 26, 2017audit difference ii SAS type

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What is the difference between a Type 1 and a Type II SAS 70 audit?

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A Type 1 report covers a specific point in time (e.g., January 1, 2007), while a Type II report covers a specific date range (e.g., January 1, 2007 through March 31, 2007). A Type II report also includes a statement on the operating effectiveness of the company’s control activities, which is not part of a Type 1 report.