A Type I audit results in a report on management’s description of the service organization’s system and the suitability of the design of the controls to achieve the related control objectives included in the description as of a specific date. A Type II audit is the same as a Type I audit but with a report on the operating effectiveness of the controls throughout a specified period.
What is the difference between a Type I audit and a Type II audit?
Updated on December 19, 2017 by John DeCesare
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