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 3402.38: ISAE 3402 paragraph 38: Written Representations

The service auditor asks the service organisation for written representations that: confirm again the assertion that goes with the description; confirm that it supplied all relevant information and the access agreed; and disclose any of the following it knows of: fraud, noncompliance with laws or regulations, or uncorrected deviations for which it is answerable and which could affect user entities; deficiencies in how controls are designed; cases where controls did not work as described; and events after the period, up to the report date, that could significantly affect the report.

Maintained by Gerard BlokdykControl text last updated

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