SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 205: Assertion-Based Examination Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 205.42: AT-C 205.42 Using the Work of Internal Auditors

What does 205.42 require?

Before internal auditors provide direct assistance, the responsible party confirms in writing that they will follow instructions given by the practitioner, and that it will not interfere in the work they do for the practitioner.

Maintained by Gerard BlokdykControl text last updated

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