Audit-techniek & assurance
ISAE 3402, Assurance Reports on Controls at a Service Organization
ISAE 3402 is an international assurance standard for service organizations defining two report types: Type I assesses whether controls are properly designed as of a specific date, Type II also assesses whether those controls operated effectively over a period. The standard focuses on controls relevant to user entities' financial reporting.
Source: ISAE 3402