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321 ISAE 3402 AUDITING INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS ( ISAE) 3402 ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANIZATION ( Effective for service auditors’ assurance reports covering periods ending on or after. ISAE 3402 Overview. International Standard on Assurance Engagements ( ISAE) No. 3402, Assurance Reports on Controls at a Service Organization, was issued in December by the International Auditing and Assurance Standards Board ( IAASB), which is part.
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ISAE 3402 is an assurance standard. The title is " Assurance Reports on Controls at a Service Organization". It was published in June as a standard for documenting that a service organisation has adequate internal controls; the approach is always from a financial reporting perspective, for all other purposes one would use a ISAE 3000. In SOC terms, an ISAE 3402 is a SOC1. ISAE 3402 is now effective!
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International Standards for Assurance Engagements ( ISAE) No. 3402, Assurance Reports on Controls at a Service Organization, is now effective as of 15 June.