SAS-70 (Statement on Auditing Standards No. 70) was an older standard used to audit service organizations' internal controls. However, it was replaced in 2011 by the SSAE-16 (Statements on Standards for Attestation Engagements No. 16), which later evolved into SSAE-18.
Why the other options are incorrect:
A. SOC Type 1 → Still in use today; focuses on a snapshot of controls at a specific point in time.
B. SSAE-16 → Introduced in 2011 to replace SAS-70, later updated to SSAE-18 in 2017.
D. SOC Type 2 → Still widely used; focuses on ongoing operational effectiveness of controls over a period of time.
Correct: Answer C
The SAS 70 was a report used in the past primarily for financial reporting and was
oftentimes misused in the service provider context. The SSAE 18 standard and subsequent
SOC reports are its successors.
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