• ISAE 3402 | SOC1
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    The International Standard for Auditing Internal Controls
    
in Service Organizations

ISAE 3402 Provides Assurance To Customers

Organizations increasingly outsource non-core business processes. ISAE 3402 ensures transparency and accountability for service providers through a detailed audit of internet controls over outsourcing. ISAE 3402 allows companies to ensure that service providers adhere to appropriate risk management and security standards.

Why Choose ISAE 3402?

ISAE 3402 provides a trusted framework for assessing the effectiveness of internal controls, enhancing transparency and building stakeholder confidence. By adopting this standard, organizations streamline their audit processes and demonstrate a commitment to high governance standards.
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IT Services

Comprehensive risk management and controls.
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Financial Services

Risk management for legal 
and financial compliance.
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IT Services

Comprehensive risk management and controls.
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Property Management

Assures financial processes 
and security.

ISAE 3402 Certification and Reporting

The ISAE 3402 audit evaluates the design and effectiveness of internal controls impacting financial statements, with the external auditor assessing control design (Type I) and operational effectiveness over time (Type II). The report typically includes are least a control matrix showing the risk management framework, control objectives, control measures, and audit results.
ISAE 3402 vs ISO 27001
An ISAE 3402 Type I report includes an opinion of an external auditor on the controls in operation at a specific moment in time. 
The external auditor examines whether the controls are suitably designed to provide reasonable assurance that the financial statement assertions are accomplished and whether the controls are in place.
In a Type II report, the external auditor reports on the suitability 
of the design and existence of controls and on the operating effectiveness of these controls during a predefined period. This implies that the external auditor performs a detailed examination of the internal controls of the service organization and also examines whether all controls are operating effectively in accordance with predefined processes and controls for and procedures.

How to Obtain ISAE 3402 Certification

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1. Understanding Requirements

Familiarize yourself with ISAE 3402 requirements and determine its significance for your organization and clients.

2. Audit Preparation

Select an independent auditor and define the scope of the audit, including key processes and controls.
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3. Documentation and Analysis

Document existing controls and create a control matrix, then conduct a gap analysis to identify deficiencies.

4. Internal Checks

Perform internal tests of controls and update documentation based on testing results.
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5. Conduct External Audit

Prepare necessary documentation for the external auditor and provide access to processes and materials.

6. Analyze Results and Improve

Receive the auditor's report, analyze the findings, and implement recommendations for continuous improvement of processes and controls.
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Why You Should Register an ISAE 3402 Report

The register is consulted continuously by organizations in every industry. By registering your report, you demonstrate that you meet the requirements on ISAE 3402 and are a reliable service provider. ISAE 3402 reports are similar to a SOC 1 report (US standard).Considering that SOC 1 reports have the same scoping and value as ISAE 3402 report, SOC 1 reports are also registered.
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Frequently 
Asked Questions

ISAE 3402 is not a certification but an assurance report that confirms outsourced processes are controlled to ensure accurate financial reporting, This report is similar to a SSAE 18 SOC 1 report in the US. To obtain an ISAE 3402 report, an organization must prepare a Systems and Organization Controls (SOC) report, which should be audited by an external auditor to verify that all relevant controls exist and operate effectively.
ISAE 3402 is not a certification but an assurance report that confirms outsourced processes are controlled to ensure accurate financial reporting, similar to an SSAE 18 SOC 1 report in the US. To obtain an ISAE 3402 report, an organization must prepare a Systems and Organization Controls report, which should be audited by an external auditor to verify that all relevant controls exist and operate effectively.
ISAE 3402 is not a certification but an assurance report that confirms outsourced processes are controlled to ensure accurate financial reporting, similar to an SSAE 18 SOC 1 report in the US. To obtain an ISAE 3402 report, an organization must prepare a Systems and Organization Controls report, which should be audited by an external auditor to verify that all relevant controls exist and operate effectively.
ISAE 3402 is not a certification but an assurance report that confirms outsourced processes are controlled to ensure accurate financial reporting, similar to an SSAE 18 SOC 1 report in the US. To obtain an ISAE 3402 report, an organization must prepare a Systems and Organization Controls report, which should be audited by an external auditor to verify that all relevant controls exist and operate effectively.
ISAE 3402 is not a certification but an assurance report that confirms outsourced processes are controlled to ensure accurate financial reporting, similar to an SSAE 18 SOC 1 report in the US. To obtain an ISAE 3402 report, an organization must prepare a Systems and Organization Controls report, which should be audited by an external auditor to verify that all relevant controls exist and operate effectively.