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SSAE 16
Statement on Standards for Attestation Engagements (SSAE) 16 is an auditing standard for service organizations, superseding SAS 70. The latter's "service auditor’s examination" is replaced by a "Service Organization Controls" (SOC) report. SSAE 16 was issued in April 2010, and became effective in June 2011; many organizations which followed SAS 70 have now shifted to SSAE 16.
SSAE 16 is largely an American standard, but it mirrors ISAE 3402.〔(【引用サイトリンク】url=http://ssae16.com/SSAE16_overview.html )〕 Similarly SSAE 16 has two different kinds of reports; a SOC 1 Type 1 report is an independent snapshot of the organization's control landscape on a given day, whilst a SOC 1 type 2 report also adds a historical element, showing that controls were managed over time (typically 6 months).
SSAE 16 reporting can help service organizations comply with Sarbanes Oxley's requirement (section 404) to show effective internal controls covering financial reporting.〔(【引用サイトリンク】url=http://www.frostssae16.com/overview/ )〕 However, it is not limited to financial reporting; it can also be applied to other sectors, and is useful for datacentres in particular.〔(【引用サイトリンク】url=http://www.datacenterknowledge.com/archives/2011/09/27/why-data-centers-need-ssae-16/ )〕
SSAE 16 provides guidance on an auditing method, rather than mandating a specific control set; in this respect it is similar to ISO 27001:2013.
==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
■ウィキペディアで「SSAE 16」の詳細全文を読む
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