Audit & Attestation
ISAE 3402
Assurance Reports on Controls at a Service Organization
The international assurance standard for reporting on controls at a service organisation that are relevant to its customers' financial reporting: the report an outsourced provider gives its clients' auditors.
Where SOC 2 answers security questions, ISAE 3402 answers the auditor's question about whether your controls can be relied on in someone else's financial statements. ISAE 3000 covers the same mechanics for non-financial subject matter, including BSI C5.
At a glance
- Category
- Audit & Attestation
- Jurisdiction
- Global
- Governance
- IAASB
- Status
- Effective since 2011; the international counterpart to SSAE 18
- First released
- 2009
Links
Related frameworks
Other entries under Audit & Attestation.
- SOC 2: Trust Services Criteria (SOC 2)
See ISAE 3402 in context
Open the interactive Data Landscape for Regulation to compare ISAE 3402 against every other framework, or grab the raw JSON. Certification schemes and editions move — follow the source links before relying on this page.