"[T]he SSAE 16 report ... is required when relying on the internal controls of a subservice organization, irrespective of whether you are getting a full- or limited-scope audit. This report allows your auditor to gain an understanding of internal controls and assess the risk of material misstatement on the financial statements.... With [the limited-scope certification], the plan administrator can instruct its auditor to not perform any auditing procedures to the certified investment information."  MORE >>