ISAE 3402 Type 2

The International Standard on Assurance Engagements (ISAE 3402) is the international auditing standard that assesses the effectiveness of the internal control system (ICS) of service organizations. The standard was created by the International Auditing and Assurance Standards Board (IAASB) as the successor to the SAS 70 standard.

ISAE 3402 aims to comprehensively test an organization's internal control system and assess its effectiveness in detail. The audit is carried out over a period of 12 months. The ISAE 3402 audit report contains the opinion of an external audit firm on the service provider's control system, a description of the control points, the audit method and controls, information on the audit period and a statement on the effectiveness of the controls. The most recent ISAE 3402 audit report was issued by PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Germany in April 2025 for the audit period 01.01.2024 to 31.12.2024.

For more information on the audit report, please contact us at trust@fabasoft.com.