What does 3402.44 require?

The service auditor has no duty to perform procedures on the description, the design of controls or their operating effectiveness after the date of the assurance report.

ISAE 3402 - Assurance Reports on Controls at a Service...

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

3402.30 ISAE 3402 paragraph 30: Obtaining an Understanding of the Internal Audit Function
3402.31 ISAE 3402 paragraph 31: Determining Whether and to What Extent to Use the Work of the Internal Auditors
3402.32 ISAE 3402 paragraph 32: Determining Whether and to What Extent to Use the Work of the Internal Auditors
3402.33 ISAE 3402 paragraph 33: Determining Whether and to What Extent to Use the Work of the Internal Auditors
3402.34 ISAE 3402 paragraph 34: Using the Work of the Internal Audit Function
3402.35 ISAE 3402 paragraph 35: Using the Work of the Internal Audit Function
3402.36 ISAE 3402 paragraph 36: Effect on the Service Auditor's Assurance Report
3402.37 ISAE 3402 paragraph 37: Effect on the Service Auditor's Assurance Report

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 endpoint All ISAE 3402 - Assurance Reports on Controls at a Service Organisation controls