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The Difference Between a SAS 70 Type I and Type

Question 70

Multiple Choice

The difference between a SAS 70 Type I and Type II report is:


A) Type II reports extend Type I reports by testing the operating effectiveness of controls.
B) Type II reports extend Type I reports by testing the design effectiveness of internal control.
C) Type II reports occur prior to year-end.
D) Answers C and A.

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