Service
ISAE 3402 Assurance
Independent assurance over your internal control
An increasing number of organisations outsource business-critical processes to external service providers. Their clients want the assurance that these processes are properly designed, reliably executed and adequately controlled. An ISAE 3402 report provides that assurance.
AudIT-Sure performs independent ISAE 3402 assurance engagements and assesses whether your internal control measures meet the international ISAE 3402 assurance standard. The result is an objective report that lets you demonstrate to clients, accountants and other stakeholders that your organisation demonstrably controls its processes.
Who is an ISAE 3402 report relevant for?
An ISAE 3402 report is primarily intended for organisations that provide services affecting the financial processes or reporting of their clients. Examples include
- ✓Managed Service Providers
- ✓Cloud and SaaS providers
- ✓Payroll organisations
- ✓Administrative service providers
- ✓Financial institutions
- ✓Shared Service Centers
- ✓Outsourcing organisations
Clients increasingly ask for an independent assurance report before entrusting processes to an external party. An ISAE 3402 report shows that your organisation takes this responsibility seriously.
Type I or Type II?
Depending on the needs of your clients and stakeholders, we carry out a Type I or Type II engagement.
In a Type I engagement, we assess whether the control measures are suitably designed and in place at a specific point in time.
A Type II report goes a step further. We not only assess the design of the control measures, but also test whether they have demonstrably operated effectively over an agreed period. This provides the highest level of assurance.
What do we assess?
During an ISAE 3402 assurance engagement, we first map out the scope of the service provided. We then assess the control framework, test the control measures and, for a Type II engagement, their operating effectiveness during the review period.
Our report complies with the ISAE 3402 standard and contains clear findings and conclusions tailored to the information needs of management, accountants and clients.
Why choose AudIT-Sure?
An ISAE 3402 report requires an independent and expert assessment. AudIT-Sure's Register EDP Auditors (RE) combine in-depth IT knowledge with experience in assurance, governance and financial processes.
We translate complex IT issues into clear insights and practical reports, so you not only meet your clients' expectations but also gain more control over your internal control environment and risk management.