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Foundation level · No prior IT knowledge required
This foundation course introduces ISAE 3402 and explains why service organisations use assurance reports to give customers and their auditors confidence in controls relevant to financial reporting. You will learn the purpose and scope of the standard, the roles of the service organisation, service auditor, user organisation, and user auditor, and the key elements of an ISAE 3402 report.
By the end of the course, you will understand the difference between Type I and Type II reports, recognise the relationship between risks, control objectives, and controls, and be able to follow the main stages of an ISAE 3402 engagement. It is an ideal starting point for anyone who needs a clear overview of the standard before moving on to implementation, testing, or audit-focused training.
A clear introduction to the standard and its purpose.
Learn what ISAE 3402 is, when it is relevant, and how it provides assurance over controls at service organisations. Explore the principal parties involved, the basic engagement process, and the role the report plays in supporting customers and their auditors.
Self-paced and designed for first-time learners.
Build a practical understanding of risks, control objectives, controls, system descriptions, and assurance reporting without needing prior technical or audit experience. The course gives you the vocabulary and context needed to discuss ISAE 3402 confidently with colleagues, customers, and auditors.
A strong base for the next stage of your learning path.
After completing the course, you will be able to explain the purpose and structure of an ISAE 3402 report, distinguish Type I from Type II assurance, identify the core concepts used in a control framework, and understand how an organisation progresses from defining scope to receiving an independent assurance report.
ISAE 3402 Fundamentals — Understand the standard and the report.
Self-paced · Foundation level · No prior IT knowledge required