{
  "node_id": "isae-3402-2011-service-organization-controls",
  "title": "ISAE 3402:2011 - Assurance Reports on Controls at a Service Organization",
  "domain": "Workflow Automation",
  "version": "2011 (effective December 15, 2009)",
  "last_updated": "2026-05-09",
  "bluf": "ISAE 3402 (International Standard on Assurance Engagements No. 3402, IAASB 2009/effective 2011) governs assurance reports on controls at service organizations whose processing workflows form part of a user entity's internal control over financial reporting; it defines Type 1 reports (design suitability at a point in time) and Type 2 reports (operating effectiveness over a period), complementary user entity controls (CUECs), subservice organization coverage methods (carve-out vs. inclusive), and provides the international basis for SOC 1 reports under SSAE No. 18.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "regulatory_basis",
      "industry_mapping",
      "related_standards",
      "compliance_scope"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "aicpa-soc2-cc-processing-integrity",
    "frb-sr-11-7-model-risk-management"
  ],
  "primary_citations_count": 5
}