In today’s demanding and competitive marketplace, small and medium sized businesses are increasingly looking to reduce costs by leveraging Software as a Service (SaaS). Samples of SaaS include customer relationship management (CRM), enterprise resource planning (ERP), invoicing, human resource management (HRM), content management (CM) and service desk management. Customers like SaaS because it provides an efficient business model of providing web-based services to customers over the internet/cloud, plus there is no need to employ expensive software developers in-house to develop, maintain, and upgrade software. Additionally, SaaS companies provide technical support, physical and logical security and built-in support for business continuity and flexible working. Given the dependence user organization’s put into internal controls at SaaS, many customers want to review the SaaS’ SSAE 16 or SOC 2 report for the comfort and transparency it provides.