A service-level agreement (SLA) describes specific types of service levels or performance objectives that an information technology ( IT) provider is committed to comply with or exceed during the time covered by the agreement.
The purpose of this sample audit work program is to assess the controls specific to an SLA. In doing so, Company X will determine high-level business requirements of Service Provider X, identify Service Provider X’s framework and methods to deliver on these business requirements, and identify key performance indicators (KPIs), controls, and critical success factors used to ensure Service Provider X’s ability to deliver on these business requirements.