What ISAE 3402:2011 - Assurance Reports on Controls at a Service Organization requires
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.
Pillar: Workflow Automation · Authority: International Auditing and Assurance Standards Board (IAASB) - International Federation of Accountants (IFAC) · Version: 2011 (effective December 15, 2009) · Last updated:
Primary source: https://www.iaasb.org/
SHA-256 integrity: c3384ab9f51995c8c7ff43bc0007759a529b60e40c80e78a1dddb9ae20dc24e9
Primary Citations — 5 traced to source
- Paragraphs 1-9 (Scope and Definitions), Paragraphs 16-28 (Service Auditor Responsibilities), Paragraph 9(e) (System Description Requirements) — ISAE 3402 - Assurance Reports on Controls at a Service Organization (IAASB)
- Section 320 - US counterpart to ISAE 3402; defines Type 1 and Type 2 reports, CUECs, and subservice organization treatment — AICPA SSAE No. 18 AT-C Section 320 - Reporting on an Examination of Controls at a Service Organization
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