ISAE 3402 - Assurance Reports on Controls at a Service Organisation
Evidence on the description, the design and the operating effectiveness of controls (21 to 29) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

ISAE 3402 - Assurance Reports on Controls at a Service Organisation 3402.21: ISAE 3402 paragraph 21: Obtaining Evidence Regarding the Description

What does 3402.21 require?

The service auditor gets and reads the description and assesses whether the aspects within scope are presented fairly. This includes assessing whether the control objectives stated are reasonable in the circumstances, whether the controls described were actually implemented, whether complementary user entity controls are described adequately, and whether the services of any subservice organisation are described adequately, with a statement of which method, inclusive or carve-out, applies.

Maintained by Gerard BlokdykControl text last updated

Other controls in Evidence on the description, the design and the operating effectiveness of controls (21 to 29) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

Query this from an agent

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