International Standards on an Assurance Engagement (ISAE) 3402

ISAE-3402-specialistObtaining an ISAE 3402 report differentiates your service organization by demonstrating the establishment of effectively designed controls and subsequently provides your customers with the peace of mind to engage with your company.

About ISAE 3402

ISAE functions as an international standard that addresses engagements undertaken by a professional accountant, in public practice, to provide a report for use by user entities and their auditors. Receiving an ISAE 3402 report provides clients assurance regarding a service organization’s internal controls which affect their clients’ financial reporting.

There are two types of ISAE 3402 reports:

  • Type 1: The Type 1 report focuses on management’s description of your organization’s system as a whole, as well as how well your controls are designed in order to achieve the control objectives. ISAE 3402 Type 1 focuses on a specific date in time in which the controls are placed in operation.
  • Type 2: The Type 2 report provides the same information held within Type 1, with the addition of an opinion on the operational effectiveness of the controls, as related to the control objectives. Additionally, a Type 2 report includes detailed descriptions of the service auditor’s tests of the operating effectiveness of the controls and the results of those tests. ISAE 3402 Type 2 focuses on a service organization’s controls over the course of a specific review period.

ISAE 3402 Solutions Tailored to Your Company

Choosing A-LIGN as your partner in completing an ISAE 3402 report benefits your organization by:

  • Developing a competitive advantage against similar companies who have not completed a ISAE 3402 report.
  • Providing your customers with peace of mind.
  • Allowing you to meet contractual requirements with stress-free service.

The A-LIGN Edge

Our customized compliance solutions and streamlined audit process allow you to meet all of your audit and compliance needs with a single service provider. One-stop shopping means a stress-free audit process for you, as you work with one team who understands the unique needs of your organization. See what our clients have to say:

Benefit from Our ISAE 3402 Expertise