ISAE 3000 of ISAE 3402
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The ISAE 3000 standard is generically applicable to a wide range of issues, such as certainty about cloud hosting and data processing. Examples of possible evaluation targets are:
- Information security management systems for organizations in healthcare, industry, banking, government, etc.
- Cloud hosting and processing facilities
- Operating systems and various types of software applications involved in the secure handling of information.
The delivered Assurance Report could provide you with international recognition of the security status of your organization or developed products. Furthermore, you receive an independent qualified opinion of an expert that helps you to improve your security level in the organization, for your products and/or your services. Assurance Reports are signed off by a certified auditor.
Depending on the depth of the assessment, assurance reports can be split into:
- Type I: A Type I Assurance Report will provide assurance on the general suitability of the design and the existence of security controls according to the identified criteria.
- Type II: A Type II Assurance Report will provide an opinion about the design and security controls during a certain period.
The ISAE 3402 standard is applicable to service organizations that provide outsourcing services which impact the financial reporting of their clients. These services may include data processing, hosting services, customer support, human resources, and finance and accounting, among others.
If your company is a service provider and your services are used by other companies (your clients) in the production of their financial statements, then your company would likely need to provide an ISAE 3402 report.
The report would provide assurance to your clients, and their auditors, that you have adequate controls in place to protect the data and systems they are outsourcing to you. It would also provide assurance that your company is not posing any material misstatement risks to their financial statements.
ISAE 3402 is effectively the international equivalent of the US's SSAE 18 / SOC 1 reporting framework. The purpose of these reports is to provide assurance to user entities and their auditors regarding the controls at a service organization that are relevant to a user entity's internal control over financial reporting.
ISAE 3402 also distinguishes between Type I and II and corresponds to ISAE 3000.
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