Type 1 Reports | ISAE 3402

An ISAE 3402 Type 1 Report is known as the Report on the description and design of controls at a service organization. Thus, at a minimum, the ISAE 3402 Type 1 report will need to include the following content:

A description of the service organizations "system".
A written assertion from the service organization that fairly presents the service organization's system as designed and implemented as at the specified date, and that the controls related to the control objectives stated in the description of the "system" for the service organization were suitably designed as at the specified date.
A service auditor's assurance report.

In short, the ISAE 3402 standard for Type 1 includes reporting on the description of controls at service organizations.

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