One of the most commonly outsourced functions is transaction processing. To provide stakeholders with increased transparency into the financial controls within the transaction processing, PwC can prepare an ISAE 3402 report. This report is designed to address internal controls over financial reporting. PwC’s ISAE 3402 engagement provides independent assurance on controls over processes related to financial reporting that have been outsourced to a third party. This report is restricted-use and contains a detailed description of the auditor’s tests of controls and results. Having an ISAE 3402 report increases stakeholder confidence and drives competitive advantage.