ISAE 3402 - Assurance Reports on Controls at a Service Organisation
Internal audit, written representations, other information and subsequent events (30 to 44) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

ISAE 3402 - Assurance Reports on Controls at a Service Organisation 3402.32: ISAE 3402 paragraph 32: Determining Whether and to What Extent to Use the Work of the Internal Auditors

In judging the probable adequacy of internal audit work for the engagement, the service auditor considers how objective the internal audit function is, how technically competent the internal auditors are, whether they are likely to do their work with proper professional care, and whether the two sides, internal auditors and service auditor, are likely to communicate effectively.

Maintained by Gerard BlokdykControl text last updated

Other controls in Internal audit, written representations, other information and subsequent events (30 to 44) – 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.

MCP endpointAll ISAE 3402 - Assurance Reports on Controls at a Service Organisation controls