ISAE 3402 and ISAE 3000 Assurance for Internal Controls
Basenorm centralises ISAE 3402 and ISAE 3000 obligations including control documentation, evidence, governance workflows and continuous monitoring.
Unified Internal Control Framework
Automate internal control documentation, governance evidence and audit readiness across financial and non-financial assurance requirements.
- Control documentation aligned with ISAE criteria
- Unified Control Library mapping
- Evidence collection from systems and workflows
- Control ownership tracking
- Type 1 and Type 2 support
Control Objectives
Service OrganisationControls mapped to client ICFR objectives
ISAE 3402 Type 2 control matrix
Assurance Scope
Financial Reporting
- ICFR Controls
- User Entity Controls
- SOC 1 Equivalent
Non-Financial
- IT Controls
- Compliance
- ESG/Sustainability
Report Type Selection
Type 2
6-12 months
Type 1
Point-in-time
Financial vs non-financial assurance
Continuous Assurance Readiness
Maintain continuous readiness with real-time dashboards, recurring control testing and timestamped evidence for ISAE 3402 and ISAE 3000 engagements.
- Readiness dashboards
- Recurring control testing
- Evidence and version control
- Audit packages for ISAE 3402 and ISAE 3000
- Timestamped evidence logs
Governance and Responsibility Requirements
Establish governance workflows, role-based responsibilities and auditor-ready decision history for comprehensive assurance compliance.
- Governance workflows for approvals
- Role-based responsibilities
- Risk assessments linked to controls
- Documentation of testing and remediation
- Auditor-ready decision history
Auditor Report
"Controls were suitably designed and operating effectively throughout the period..."
23
Controls Tested
22
Effective
1
Exception
Ready to achieve ISAE 3402 or ISAE 3000 assurance?
Join organisations using Basenorm to automate control documentation, governance evidence and continuous readiness.