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 3402.51: ISAE 3402 paragraph 51: Documentation

What does 3402.51 require?

Once the final engagement file has been put together, the service auditor does not delete or throw away any documentation until the period for keeping it has run out.

Maintained by Gerard BlokdykControl text last updated

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