ISAE 3402 (International Standard on Assurance Engagements 3402) is the international standard, issued by the IAASB, for assurance reports on controls at a service organization, broadly the global counterpart to the US SSAE 18 SOC 1. It produces Type 1 and Type 2 reports on controls relevant to user entities' financial reporting. Data center operators serving international customers use it to provide cross-border assurance over outsourced controls.
Category: Security & Compliance · Subcategory: Compliance & Certifications · Part of the AIDC Technical Terminology reference.