SAS 70
SAS 70 or Statements on Auditing Standards number 70 was promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in 1992. SAS 70 creates a reporting standard and defines the appropriate tests required to audit internal controls. Thus it provides a uniform way to test and report about the controls in place in a company or organization. Having good internal controls provides a higher level of assurance on the security and accuracy of information stored or reported by the organization.
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