1. ISAE 3402 is an international standard for assurance reports on controls at third party service organizations, providing an alternative to the American SAS70 standard. 2. Key differences from SAS70 include that ISAE3402 has a broader scope than just financial reporting controls and requires management assertions about responsibility for controls. 3. Both ISAE3402 and SAS70 have two types of reports (Type A and B) that describe controls design and operating effectiveness over a period of time.

1. ISAE 3402 - abstract Some key concepts and the major differences when compared to SAS70 Drs. T. (Temme) Sikkema RA – [email_address] – Netherlands – September 2009