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 3402.34: ISAE 3402 paragraph 34: Using the Work of the Internal Audit Function

To use specific internal audit work the service auditor evaluates it and performs procedures on it to determine its adequacy for the auditor's purposes.

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