The activities of the user entity and the service organization have a high degree of interaction. The user auditor O Should obtain absolute assurance that the service organization's internal control will prevent or detect fraud or error. Need not test the service organization's internal control if the user entity has effective controls related to service organization processing. O Should not consider weaknesses in the service organization's internal control to be weaknesses in the user entity's system. o is not required to evaluate the service organization's controls