Opleiding: Expert ISAE 3402 Audit

An expert-level course for senior service auditors, engagement partners, and quality reviewers responsible for executing and signing off ISAE 3402 examinations. Building on mastery of the standard, this program focuses on the advanced technical judgment, risk assessment, and engagement leadership required to deliver Type I and Type II reports that withstand scrutiny from user entities, user auditors, and regulators. Participants will work through the most challenging aspects of the ISAE 3402 lifecycle, including risk-based scoping of the system description, refining control objectives and control activities, designing test strategies for complex financial reporting processes, and evaluating the design and operating effectiveness of automated, hybrid, and manual controls. The course addresses advanced topics such as multi-location and multi-service engagements, cloud-native and outsourced environments, subservice organizations and carve-out versus inclusive methods, complementary user entity controls, sampling in high-volume and continuous control environments, evaluation of deviations and deficiencies, report modifications, and the interplay between ISAE 3402 and SOC 1, SOC 2, ISAE 3000, SOX, and ISO 27001. Learners will also examine engagement economics, quality control under IAASB standards, independence, documentation expectations, and the leadership skills required to manage difficult client conversations and technical disagreements. Through advanced case studies, sample reports, and real-world engagement scenarios, participants will sharpen their ability to lead complex examinations, make defensible professional judgments, and mentor teams toward consistent, high-quality ISAE 3402 delivery. Who it's for: Senior ISAE 3402 practitioners, engagement partners and managers, quality reviewers, and experienced IT and financial audit leaders who have mastered the standard and want to operate at the expert level in service organization assurance. Format: Advanced, self-paced modules with complex case studies, sample reports and workpapers, scenario-based exercises, and a final capstone assessment.