Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 491

Internet Exercise: Reporting on Service Organization Controls. Search for a service organization auditor's report on internal controls on the web. ( Hint: You may have to look under the old name " SAS 70 reports.") If you cannot find an auditor's report, find a company's news release describing its auditor's service organization report.
Required:
a. Why do you think it is so difficult to find an actual report?
b. If you found an auditor's report, were any deficiencies noted? If so, what were they?
c. Why would a service organization publicize the results of its auditor's report?