ISAE 3402
From ACT Wiki
Cybersecurity - assurance and auditing.
ISAE 3402 is International Standard on Assurance Engagements 3402 issued by the International Federation of Accountants (IFAC).
ISAE 3402 deals with Assurance Reports on Controls at a Service Organisation.
ISAE 3402 was developed to provide an international assurance standard for allowing public accountants to issue a report for use by user organisations and their auditors (user auditors) on the controls at a service organisation that are likely to impact or be a part of the user organisation’s system of internal control over financial reporting.
