Norme internationale relative aux missions d'assurance (ISAE 3402)

ISAE 3402 is an international assurance standard used when an independent auditor reports on the controls operated by a service organisation that are relevant to its user entities' internal control over financial reporting. It is commonly applied where a company outsources activities such as transaction processing, payroll or IT hosting, and its customers and their auditors need assurance about the controls at that service provider.

Two report types are defined: a Type 1 report describes the controls and assesses whether they are suitably designed at a point in time, while a Type 2 report also tests whether the controls operated effectively over a period. The reports are prepared by the service organisation's auditor and are typically restricted to the service organisation, its user entities and their auditors.