Organizations and the ISAE 3402 Standard | Important Information to Know

The ISAE 3402 standard will require service organizations to incorporate a "Written Statement of Assertion" along with a description of its "system" within a final report (Type 1 or Type 2) issued by the service auditor. Additionally, the service organization will need to be aware of many other facets of the ISAE 3402 standard, such as that of the internal audit function along with understanding the concept of "monitoring".





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