International Standard on Assurance Engagements (ISAE) 3402, titled Assurance Reports on Controls at a Service Organization, is an international assurance standard that describes Service Organization Control (SOC) engagements, which provides assurance to an organization's customer that the service organization has adequate internal controls.[1] ISAE 3402 was developed by the International Auditing and Assurance Standards Board (IAASB) and published by the International Federation of Accountants (IFAC) in 2009. It supersedes SAS 70. and puts more emphasis on procedures for the ongoing monitoring and evaluation of controls.[2]
An ISAE 3402 attestation including an audit report is regarded as a quality criterion for service providers that distinguishes them from competitors.[3]
It also pays for a customer to contract with a service provider that holds an ISAE 3402 attestation: the auditor of the customer can rely on the attestation of the service organization, resulting in a reduced necessary audit budget.
^"Assurance Reports on Controls at a Service Organization—Issues and IAASB Task Force Proposals" (PDF). IAASB Main Agenda. IFAC. September 2009. Retrieved 2021-11-17.
International Standard on Assurance Engagements (ISAE) 3402, titled Assurance Reports on Controls at a Service Organization, is an international assurance...
and regulations. ISAE 3402 states that assurance engagements should be performed in accordance with the ISAE 3000 standard. ISAE 3000 recognizes two types...
Standard on Assurance Engagement: ISAE 3000 ISAE3402 This disambiguation page lists articles associated with the title ISAE. If an internal link led you here...
SSAE 16 mirrors the International Standard on Assurance Engagements (ISAE) 3402. Similarly, SSAE 16 has two different kinds of reports. A SOC 1 Type 1...
appropriately to be considered compliant. Examples of such audits are SSAE 16, ISAE3402, and ISO27001:2013. The extension of the corporate IT presence beyond...
Public Accountants. "International Standard on Assurance Engagements (ISAE) 3402, §13(a)(i)" (PDF). International Auditing and Assurance Standards Board...
offers "enterprise-grade security and compliance", including SSAE 16 / ISAE3402 Type II, SOC 2-audit, ISO 27001 certification, adherence to the Safe Harbor...
at internal business, and inter-business controls, including: SSAE 16 ISAE3402 Payment Card Industry Data Security Standard Health Insurance Portability...
clients who were attending the competition, in order to minimise fraud. The ISAE3402 certification owned by Araxxe since 2017 allows its customers to rely...
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