Transcription of Implementing and maintaining ISAE 3402 - United …
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Implementing and maintaining isae 3402 . 2 Implementing and maintaining isae 3402 . Contents Introduction 4. Purpose and background 5. Benefits to the service organization 7. How Ernst & Young helps 8. Successful continuance after implementation 10. Contacts 11. Implementing and maintaining isae 3402 3. Introduction Although many businesses have been outsourcing portions of their work for years now, outsourcing is still becoming more popular by the day. This is especially driven by increased globalization, For Service Organisation technological evolutions and the need for standardised business Control (SOC) reporting a processes. Outsourcing is any task, operation, job or process that distinction has been made in could be performed by employees within the user organisation, three types of reports: but is instead contracted to a third party (service organisation).
ISAE 3402 deals with assurance engagements undertaken by an auditor to provide a report for use by user entities and their auditors on the controls at a service organization that provides a service to
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