CyberGuard Compliance ISAE 3402 Audit Overview
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- Опубликовано: 11 сен 2024
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The ISAE 3402, Assurance Reports on Controls at a Service Organization, was issued by the International Auditing and Assurance Standards Board, which is part of the International Federation of Accountants.
ISAE 3402 was developed to provide an international assurance standard for allowing public accountants to issue a report for use by user organizations and their auditors on the controls at a service organization that is likely to impact or be a part of, the user organization’s system of internal control over financial reporting. Think of ISAE 3402 as the international version of SOC 1 audits.
SOC 1 was built upon the ISAE 3402 framework, which essentially is the same thing, but accepted at an international level with a number of minor deviations.
This resemblance in frameworks for reporting on controls at a service organization will allow for increased fluidity and lower expenses. ISAE 3402 was intentionally designed to allow for minor modifications to adjust for local protocols and existing frameworks.
If your company has operations both in the US and abroad, the most cost-effective solution would be to perform a combined SOC 1/ISAE 3402 audit.
CyberGuard is based in the United States and serves clients around the globe.
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