ISAE 3402 - Assurance Reports on Controls at a Service Organisation
Criteria, materiality and understanding the system (15 to 20) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

ISAE 3402 - Assurance Reports on Controls at a Service Organisation 3402.19: ISAE 3402 paragraph 19: Materiality

What does 3402.19 require?

When planning the engagement and while carrying it out, the service auditor takes materiality into account in relation to whether the description presents things fairly, how well the controls are designed and, for a type 2 report, how effectively they operated.

Maintained by Gerard BlokdykControl text last updated

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

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