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SAS70 Type II Certification requires that the design and operational effectiveness of the system of internal controls which uses to provide its service have been reviewed and tested by an independent auditor. The auditor has issued a report asserting reasonable assurance that's internal controls over its service are designed correctly and operate properly. Of course, a fully functioning system of internal controls for any customer also relies on the control processes of the customer, for which the independent auditor can't provide any assurance.