SAS 70

WebTrust is AICPA/CICA audit framework, intended to focus on e-commerce services.often where there is a direct interaction with individual end users. WebTrust utilizes the same criteria as SysTrust (the Trust Services Security, Availability, Confidentiality and Processing Integrity principles and criteria). It can also include privacy criteria (based on the Generally Accepted Privacy Principles) where the service provider is interacting with and collecting personal information from individual end users in accordance with a Privacy Policy.. WebTrust results in an audit report indicating whether the specific criteria were met.

WebTrust topics covered by generally accepted privacy principles:
- Management
- Notice
- Choice and consent
- Collection

Download Free SAS 70 (Statement on Auditing Standards no 70) Service Auditor’s Opinion Templates


To XYZ Service Organization:
We have examined the accompanying description of controls related to the ABC application of XYZ Service Organization. Our examination included procedures to obtain reasonable assurance about whether
(1) The accompanying description presents fairly, in all material respects, the aspects of XYZ Service Organization’s controls that may be relevant to a user organization’s internal control as it relates to an audit of financial statements,

(2) The controls included in the description were suitably designed to achieve the control objectives specified in the description, if those controls were complied with satisfactorily, and

(3) Such controls had been placed in operation as of .