Audit-techniek & assurance
ISAE 3402, Assurance Reports on Controls at a Service Organization
ISAE 3402 (IAASB) governs assurance reports on controls at a service organisation. Type I: design and implementation as at a specific date. Type II: also operating effectiveness over a period, typically six to twelve months. The US equivalent is SOC 1 under SSAE 18. The standard focuses on controls relevant to user entities' financial reporting; internationally active service organisations sometimes opt for a combined ISAE 3402/SOC 1 report.
Source: ISAE 3402 (IAASB); SSAE 18 (AICPA)
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