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 3402.20: ISAE 3402 paragraph 20: Obtaining an Understanding of the Service Organization's System

What does 3402.20 require?

The service auditor builds an understanding of the system the service organisation operates, covering the controls that fall inside the engagement's scope.

Maintained by Gerard BlokdykControl text last updated

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

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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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