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 3402.28: ISAE 3402 paragraph 28: Nature and Cause of Deviations

What does 3402.28 require?

The service auditor looks into what each deviation found was and why it happened, and then decides which of these applies: the deviations fall within the rate expected and are acceptable, so the tests support a conclusion that the control operated effectively; further tests, of this control or of others, are needed before concluding on the related control objective; or the tests show that, over the whole period, the control failed to operate effectively.

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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