What is the background of most of the auditors preparing AICPA SSAE16 reports? It seems pretty tech heavy, but I know most CPAs aren't tech
Anonymous (Marketing Coordinator)
| Apr 21, 2011This question was asked by an attendee at a recent Proformative SAS 70/SSAE 16 event: What is the background of most of the auditors preparing AICPA SSAE16 reports? It seems pretty tech heavy, but I know most CPAs aren't tech experts
Answers
Company: Frank, Rimerman + Co. LLP
Most teams will consist of: a CPA with a background in internal control assesments and internal audit and an IS auditor (CISA) with background in computing systems and infrastructure controls. Since CPA firms are the preparers of the report, the reports go through a review process for quality control, so they should be properly vetted by the time they are released to the appropriate audience. The reason it may seem tech-heavy is because service providers gain efficiency through automation, making a significant amount of the operations IT-related. Thus, many of the assertions are to the function of an automated system or process.
Company: Edelta CPA
Currently, my experience suggests that most people performing the field work will be theh same as the people doing the SAS 70 which are IT based professionals that do not have CPAs since there is no requirement for CPAs to do the majority of the procedure.