Opleiding: ISAE 3402 | Foundation

An foundation course for assurance professionals, service auditors, and compliance leaders who design, execute, or oversee ISAE 3402 engagements. Building on foundational knowledge, this program focuses on the technical depth, professional judgment, and client management skills required to deliver high-quality Type I and Type II assurance reports on controls at service organizations.
Participants will work through the full ISAE 3402 engagement lifecycle, including engagement acceptance, scoping the system description, defining control objectives, evaluating the design and operating effectiveness of controls, and forming the service auditor's opinion. The course addresses complex topics such as multi-location and multi-service scoping, cloud and SaaS environments, subservice organizations and carve-out versus inclusive methods, complementary user entity controls, sampling strategies, deviation evaluation, and the treatment of deficiencies and modifications to the report. Learners will also examine the relationship between ISAE 3402 and related frameworks, including SOC 1, SOC 2, ISAE 3000, SOX, and ISO 27001, along with considerations for user auditors who rely on the report. Through case studies, sample deliverables, and real-world scenarios, participants will sharpen their ability to plan efficient engagements, navigate difficult client conversations, assess evidence critically, and produce reports that stand up to scrutiny from user entities, user auditors, and regulators. Who it's for: Experienced external and internal auditors, IT auditors, assurance partners and managers, and GRC professionals involved in ISAE 3402 engagements who want to advance from working knowledge to mastery of the standard. Format: In-depth, self-paced modules with case studies, sample reports and workpapers, practical exercises, and a final assessment.