What is ISAE 3402?


The international standard ISAE 3402 describes the requirements for the audit of the internal control system of an outsourcing service company and its resulting reporting. Relevant outsourcing especially in the area of accounting-relevant processes that have an influence on external accounting or in the area of financial reporting.

Who needs ISAE 3402?


Service providers who offer accounting-relevant business processes and IT-supported services confirm to their clients in an ISAE 3402 report that they have a functioning internal control system for the processes outsourced to them.

Advantages of certification according to ISAE 3402

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    of the appropriateness and, if applicable, effectiveness of the service-related ICS

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    of business risks through outsourcing of operational processes

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    on the ICS of the service company

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    feature compared to non-certified companies

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    instrument for maintaining and expanding the customer base

Multi-level certification

  • Typ 1

    Assessing the adequacy and design of controls at a predetermined point in time without making a statement about their effectiveness.

  • Typ 2

    In addition to Type I, an assessment of the effectiveness of the established controls of the ICS is carried out within a predefined audit period.

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