< Home < Risk Management & Internal Audit Services < SAS 70 < Agreed Upon Procedures

Agreed Upon Procedures


When a complete SAS 70 Audit is not needed, an “Agreed Upon Procedures” engagement examines and reviews specific information, accounts or data that is determined by your needs.

This can involve reviewing a finite group of accounts, procedures or controls to evaluate their effectiveness or accuracy.

Upon completion of the engagement a report is issued for your review, often with suggestions and recommendations.

Who needs agreed upon procedures?

Any business or organization not requiring a complete SAS 70 Audit, but wants a finite group of accounts, procedures, or controls evaluated or reviewed is a good candidate for agreed upon procedures.

What is the process?

Agreed upon procedure engagements follow the process that you dictate. We add our auditing, accounting and risk management knowledge when needed to advise you on a specific or finite course of action.

In many cases, an Agreed Upon Procedures engagement examines service level agreements (SLA’s), contract compliance, benefit plan compliance, or contracts for services between two parties. These are just examples of the types of accounts, agreements, and contracts that can be examined in an agreed upon procedures engagement.

Why should I engage Brown Smith Wallace?

We have the experience needed to benefit your company. Because of our diverse experience performing audits and SAS 70 engagements in multiple industries, we are able to draw upon the knowledge and experience necessary to deliver extraordinary results to your organization.

What else should I consider?