ISAE 3402 - Assurance Reports on Controls at a Service Organisation
Documentation and the assurance report (45 to 56) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

ISAE 3402 - Assurance Reports on Controls at a Service Organisation 3402.50: ISAE 3402 paragraph 50: Documentation

What does 3402.50 require?

The service auditor puts the engagement documentation together in an engagement file, and finishes the administrative work of compiling that final file without delay once the report has been dated.

Maintained by Gerard BlokdykControl text last updated

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

EU Statutory Audit Directive (Directive 2006/43/EC) · 1 control

  • A24b-5 Audit file and assurance file closed within sixty days of the report

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Documentation and the assurance report (45 to 56) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

Query this from an agent

The graph holds this control, the 1 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