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 3402.24: ISAE 3402 paragraph 24: Obtaining Evidence Regarding Operating Effectiveness of Controls

What does 3402.24 require?

For a type 2 engagement, the service auditor tests those controls it has judged necessary for meeting the stated control objectives and evaluates whether they operated effectively over the whole period. Evidence obtained in earlier engagements does not justify doing less testing, even if it is topped up with evidence from the current period.

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

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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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