A Type II is identical to a Type I - however it has teeth. A Type II report covers a period of time - a minimum of six months, but we recommend twelve months. During this time period, an examination of your controls will take place in order for the auditor to determine if the controls were operating effectively. Most likely, the auditor will be onsite a limited number of times, normally two or less. During these onsite visits, the auditor will select a sample of transactions or procedures from the period under review and examine the supporting documentation in order to gain an understanding of the controls performed.
Our approach and expertise result in minimal disruptions to your operations. We will work with your organization in determining the number of on-site visits to conduct and if you have multiple locations, which locations will be visited. Our procedures will be similar to a Type I - with actual testing of the controls, not solely observation of those controls. We constantly review our procedures to ensure that our testing is designed to conform to applicable standards, be appropriate in the situation and effective in order to provide a quality report.