Audit-techniek & assurance
ISAE 3402 / SOC 1 Type II
ISAE 3402 is the international assurance standard for Service Organization Control (SOC) engagements providing assurance on the internal controls of service providers. A Type II report addresses both the suitability of control design and operational effectiveness over a defined period (typically six to twelve months). For internationally active companies, a combined SOC 1/ISAE 3402 report is efficient.
Source: ISAE 3402 (International Standard on Assurance Engagements)