http://www.sas70.us.com/white-papers/introduction-to-the-auditing-standard.php
http://www.sas70.us.com/white-papers/introduction-to-the-auditing-standard.php
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SAS 70 Auditing Standard Introduction
An overview of SAS 70 Type I and Type II audits, it's relation to regulatory compliance laws such as SOX, HIPAA, GLBA, and the auditing standards impact on privacy and governance.
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