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STATEMENT ON STANDARDS FOR ATTESTATION ENGAGEMENTS 16 AUDIT SSAE 16

Totem Solutions maintains ongoing SSAE 16 audits to ensure appropriate handling of Personal Health Information and other confidential data.  SSAE 16 is a regulation created by the Auditing Standard Board of the American Institute of Certified Public Accountants (AICPA) for redefining and updating how service companies report on compliance controls.

 

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SSAE 16 OVERVIEW

Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization, was finalized by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in January 2010.  SSAE 16 effectively replaces SAS 70 as the authoritative guidance for reporting on service organizations.

SSAE 16 was drafted with the intention and purpose of updating the US service organization reporting standard so that it mirrors and complies with the new international service organization reporting standard – ISAE 3402.  SSAE 16 also establishes a new Attestation Standard called AT 801 which contains guidance for performing the service auditor’s examination.

Additional information on SSAE 16 and Service Organization Control reports can be viewed at the AICPA’s new web page (http://www.aicpa.org/soc).

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