{"id":1618,"date":"2025-11-13T14:54:09","date_gmt":"2025-11-13T14:54:09","guid":{"rendered":"https:\/\/risguard.com\/?p=1618"},"modified":"2026-02-12T15:12:09","modified_gmt":"2026-02-12T15:12:09","slug":"isae-3402-type-1-vs-type-2","status":"publish","type":"post","link":"https:\/\/risguard.com\/en\/isae-3402-type-1-vs-type-2\/","title":{"rendered":"ISAE 3402 Type 1 vs. Type 2: The Difference and Which One to Choose"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1618\" class=\"elementor elementor-1618\">\n\t\t\t\t<div class=\"elementor-element elementor-element-270a50d e-flex e-con-boxed e-con e-parent\" data-id=\"270a50d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56907261 elementor-widget elementor-widget-text-editor\" data-id=\"56907261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">The two variants of ISAE 3402 reporting are often mentioned in tenders and assurance engagements, but in practice, their purpose is regularly confused.<br \/>The distinction isn't in the form of reporting, but in <strong>the depth of the review<\/strong> en <strong>the period to which it relates<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>What Type 1 diabetes exactly shows<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">An <strong>Type 1 report<\/strong> describes it <strong>design<\/strong> and it <strong>exist<\/strong> of the control measures at one specific point in time.<br \/>The auditor investigates whether the measures were well-designed and in place at that time, but not whether they actually worked in practice.<br \/>Therefore, Type 1 is particularly suitable as a starting point or initial measurement for a new service, platform, or process.<\/p>\n\n<div class=\"wp-block-stackable-feature stk-block-feature stk-block stk-0dvxoub stk-block-background is-style-default\" data-v=\"2\" data-block-id=\"0dvxoub\"><style>.stk-0dvxoub {--stk-feature-flex-wrap:nowrap !important;border-top-left-radius:var(--stk--preset--border-radius--x-large, 24px) !important;border-top-right-radius:var(--stk--preset--border-radius--x-large, 24px) !important;border-bottom-right-radius:var(--stk--preset--border-radius--x-large, 24px) !important;border-bottom-left-radius:var(--stk--preset--border-radius--x-large, 24px) !important;overflow:hidden !important;border-style:solid !important;border-color:var(--global-palette2, var(--global-palette2)) !important;border-top-width:2px !important;border-right-width:2px !important;border-bottom-width:10px !important;border-left-width:10px !important;padding-top:var(--stk--preset--spacing--none, 0px) !important;padding-right:var(--stk--preset--spacing--none, 0px) !important;padding-bottom:var(--stk--preset--spacing--none, 0px) !important;padding-left:var(--stk--preset--spacing--none, 0px) !important;}.stk-0dvxoub-container{min-height:var(--stk--preset--block-height--none, 0px) !important;align-items:center !important;padding-top:var(--stk--preset--spacing--20, 0.44rem) !important;padding-right:var(--stk--preset--spacing--20, 0.44rem) !important;padding-bottom:var(--stk--preset--spacing--20, 0.44rem) !important;padding-left:var(--stk--preset--spacing--20, 0.44rem) !important;display:flex !important;}<\/style>\n<div class=\"stk-content-align stk-0dvxoub-column stk-container stk-0dvxoub-container stk-hover-parent\">\n<div class=\"stk-inner-blocks stk-block-content stk-row\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6eh7vwg\" data-v=\"4\" data-block-id=\"6eh7vwg\"><style>.stk-6eh7vwg {align-self:center !important;}@media screen and (min-width: 768px){.stk-6eh7vwg {flex:var(--stk-flex-grow, 1) 1 calc(46.19999999999999% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style>\n<div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6eh7vwg-container stk--no-background stk--no-padding\">\n<div class=\"stk-block-content stk-inner-blocks stk-6eh7vwg-inner-blocks\">\n<div id=\"hulp-nodig-met-isae\" class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7z41uzg\" data-block-id=\"7z41uzg\">\n<h2 class=\"stk-block-heading__text\">Need help with ISAE?<\/h2>\n<\/div>\n\n<p class=\"wp-block-paragraph\">Our consultants are happy to help you.<\/p>\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-60qe8oi\" data-block-id=\"60qe8oi\">\n<div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-zquyo6t\" data-block-id=\"zquyo6t\"><style>.stk-zquyo6t .stk-button{background:var(--global-palette2, var(--global-palette2)) !important;border-top-left-radius:var(--stk--preset--border-radius--large, 16px) !important;border-top-right-radius:var(--stk--preset--border-radius--large, 16px) !important;border-bottom-right-radius:var(--stk--preset--border-radius--large, 16px) !important;border-bottom-left-radius:var(--stk--preset--border-radius--large, 16px) !important;}.stk-zquyo6t .stk-button:before{border-color:#ffffff !important;}.stk-zquyo6t .stk-button__inner-text{color:var(--global-palette8, var(--global-palette8)) !important;font-weight:500 !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/risguard.com\/en\/contact\/\"><span class=\"has-text-color stk-button__inner-text\">Contact us<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7nh8fao\" data-v=\"4\" data-block-id=\"7nh8fao\"><style>.stk-7nh8fao {align-self:center !important;}.stk-7nh8fao-container{max-width:1500px !important;min-width:auto !important;}@media screen and (min-width: 768px){.stk-7nh8fao {flex:var(--stk-flex-grow, 1) 1 calc(53.80000000000001% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style>\n<div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7nh8fao-container stk--no-background stk--no-padding\">\n<div class=\"stk-block-content stk-inner-blocks stk-7nh8fao-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image has-text-align-center stk-block stk-r37frg4\" data-block-id=\"r37frg4\"><style>.stk-r37frg4 .stk-img-wrapper{width:100% !important;height:229px !important;}.stk-r37frg4 .stk-img-wrapper img{border-radius:5px !important;}<\/style>\n<figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img fetchpriority=\"high\" decoding=\"async\" class=\"stk-img wp-image-135\" src=\"https:\/\/risguard.com\/wp-content\/uploads\/2025\/03\/20250207-Risguard-49-2.jpg\" width=\"1600\" height=\"1067\" srcset=\"https:\/\/risguard.com\/wp-content\/uploads\/2025\/03\/20250207-Risguard-49-2.jpg 1600w, https:\/\/risguard.com\/wp-content\/uploads\/2025\/03\/20250207-Risguard-49-2-300x200.jpg 300w, https:\/\/risguard.com\/wp-content\/uploads\/2025\/03\/20250207-Risguard-49-2-1024x683.jpg 1024w, https:\/\/risguard.com\/wp-content\/uploads\/2025\/03\/20250207-Risguard-49-2-768x512.jpg 768w, https:\/\/risguard.com\/wp-content\/uploads\/2025\/03\/20250207-Risguard-49-2-1536x1024.jpg 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/span><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\">\u00a0<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>How Type 2 progresses<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">An <strong>Type 2 report<\/strong> goes a step further.<br \/>Here the auditor assesses not only the design, but also the <strong>Working<\/strong> of the control measures over a continuous period \u2013 usually at least six months.<br \/>That means there <strong>test results<\/strong> be recorded that demonstrate whether the controls have functioned as intended in daily operations.<br \/>Type 2 is therefore more valuable for organizations that want to rely on reporting, for example within financial reporting or vendor audits.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>In short<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Type 1 = snapshot<\/strong> Are the controls well-designed and present?<\/li>\n\n<li><strong>Type 2 = period testing:<\/strong> Do they demonstrably work during the agreed period?<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>The fixed components of the report<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">In both cases, the report consists of the same parts:<br \/>the management statement, a description of the system, the control objectives, and the auditor's conclusion.<br \/>Only with Type 2 do the test procedures and results come into play.<br \/>This makes the report more relevant for parties that want to be able to rely on the actual functioning of controls.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>When do you choose Type 1, when Type 2?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">The choice largely depends on the organization's current phase and what the report user intends to do with it.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>Type 1: suitable for initial screening<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">A Type 1 report is useful when processes are still under development.<br \/>It shows that the control framework exists and is logically structured, without it having to be operational for months.<br \/>For new services or systems, this is often sufficient to show customers that the basics are in order.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>Type 2: Proof of operation<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">When processes run stably, Type 2 offers more value.<br \/>It shows not only the design but also the operation of the control measures over a period of at least six months.<br \/>This provides a more reliable picture for parties who wish to rely on these controls, for example in financial audits or supplier assessments.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>From Type 1 to Type 2<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Many organizations opt for a phased approach: first Type 1 to validate the setup, then Type 2 as proof of structural functioning.<br \/>This transition often happens naturally once sufficient operational data is available.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>CUECs in sub-service organizations<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">ISAE 3402 reports provide guidance on the design and operation of internal controls, but they also have limitations. These are often found in dependencies outside of one's own system, the so-called <em>CUES<\/em> en <em>Subservice organizations<\/em>.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>What CUECs mean<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\"><em>CUES<\/em> (Complementary User Entity Controls) are controls that are not performed by the service organization itself, but by the user of the service.<br \/>Think about access control or checking output reports.<br \/>Even if a process is perfectly functional within the service organization, risks can still exist if it is not properly set up for the user.<br \/>This is why the auditor states in the report which CUECs are necessary to achieve the control objectives in full.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>The role of subservice organizations<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Many services rely on vendors, for example, hosting or data center providers.<br \/>These parties fall under the term <em>Subservice organizations<\/em>.<br \/>When preparing an ISAE 3402 report, the organization can opt for a carve-out approach (the subservice is excluded from the scope) or an inclusive approach (the subservice is fully included).<br \/>The choice determines how complete the picture in the report is.<\/p>\n\n<p class=\"wp-block-paragraph\">A wrong choice or unclear delimitation regularly causes interpretation problems for the report's user.<br \/>If crucial processes are located within a subservice but fall outside the scope, the report may be less useful for reliance purposes.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>Important for the reader of the report<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Anyone using an ISAE 3402 report should therefore always check:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>which CUECs apply, and<\/li>\n\n<li>whether sub-service organizations fall within or outside the scope.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Only then can the report be correctly interpreted and used as a reliable part of an audit or vendor assessment.<\/p>\n\n<p class=\"wp-block-paragraph\">A well-chosen ISAE 3402 type report enhances the confidence of customers and auditors, provided the report is clear, complete, and consistently prepared.<br \/>Do you want to ensure that the chosen scope, CUECs, and sub-service selections align with your stakeholders' expectations?<\/p>\n<div class=\"cfcf7-block-container\"><div style=\"--cfcf7-block-bg:var(--global-palette2);--cfcf7-block-line-height:1.4em;--cfcf7-block-font-size:16px;--cfcf7-block-padding-top:2em;--cfcf7-block-padding-sides:3em;--cfcf7-block-padding-bottom:2em;--cfcf7-block-margin-top:0em;--cfcf7-block-margin-sides:0em;--cfcf7-block-margin-bottom:0em;--cfcf7-block-radius:2em;--cfcf7-block-radius-top-left:2em;--cfcf7-block-radius-top-right:2em;--cfcf7-block-radius-bottom-left:2em;--cfcf7-block-radius-bottom-right:2em;--cfcf7-block-shadow:0em 0.5em 5em -3em black;--cfcf7-block-border-style:none;--cfcf7-block-border-width:0;--cfcf7-block-border-color:black;background-color:var(--cfcf7-block-bg);line-height:var(--cfcf7-block-line-height) !important;font-size:var(--cfcf7-block-font-size);padding-top:var(--cfcf7-block-padding-top);padding-left:var(--cfcf7-block-padding-sides);padding-right:var(--cfcf7-block-padding-sides);padding-bottom:var(--cfcf7-block-padding-bottom);margin-top:var(--cfcf7-block-margin-top);margin-left:var(--cfcf7-block-margin-sides);margin-right:var(--cfcf7-block-margin-sides);margin-bottom:var(--cfcf7-block-margin-bottom);border-top-left-radius:var(--cfcf7-block-radius-top-left, var(--cfcf7-block-radius, 0));border-top-right-radius:var(--cfcf7-block-radius-top-right, var(--cfcf7-block-radius, 0));border-bottom-left-radius:var(--cfcf7-block-radius-bottom-left, var(--cfcf7-block-radius, 0));border-bottom-right-radius:var(--cfcf7-block-radius-bottom-right, var(--cfcf7-block-radius, 0));box-shadow:var(--cfcf7-block-shadow);border-style:var(--cfcf7-block-border-style);border-width:var(--cfcf7-block-border-width);border-color:var(--cfcf7-block-border-color)\" class=\"cfcf7-block cfcf7-instance-2 wp-block-mofistudio-customizer-block-cf7\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f5-o2\" lang=\"nl-NL\" dir=\"ltr\" data-wpcf7-id=\"5\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/1618#wpcf7-f5-o2\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact Form\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/en\/wp-json\/wp\/v2\/posts\/1618#wpcf7-f5-o2\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"5\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.2.1\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"nl_NL\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f5-o2\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><label> Your name<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> Phone<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" autocomplete=\"tel\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"your-phone\" \/><\/span> <\/label>\n<\/p>\n<p><label> My email address<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> Your message (optional)<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span> <\/label>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n<\/div>\n<\/div><\/div>\n<p class=\"wp-block-paragraph\">\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5f9bef e-grid e-con-boxed e-con e-parent\" data-id=\"b5f9bef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-712f516 elementor-widget elementor-widget-text-editor\" data-id=\"712f516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Want to learn more about the differences between ISAE 3402 type 1 and type 2? Follow us on social media.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d3b459 elementor-shape-rounded elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"0d3b459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-6249bbf\" href=\"https:\/\/www.youtube.com\/@Risguard_Europe\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">YouTube<\/span>\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-youtube\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-8aec909\" href=\"https:\/\/nl.linkedin.com\/company\/risguard\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">LinkedIn<\/span>\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-spotify elementor-repeater-item-3b69f72\" href=\"https:\/\/open.spotify.com\/show\/7pmOisUZutntXpGhpZ4tHY\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Spotify<\/span>\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-spotify\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111.1 8 0 119.1 0 256s111.1 248 248 248 248-111.1 248-248S384.9 8 248 8zm100.7 364.9c-4.2 0-6.8-1.3-10.7-3.6-62.4-37.6-135-39.2-206.7-24.5-3.9 1-9 2.6-11.9 2.6-9.7 0-15.8-7.7-15.8-15.8 0-10.3 6.1-15.2 13.6-16.8 81.9-18.1 165.6-16.5 237 26.2 6.1 3.9 9.7 7.4 9.7 16.5s-7.1 15.4-15.2 15.4zm26.9-65.6c-5.2 0-8.7-2.3-12.3-4.2-62.5-37-155.7-51.9-238.6-29.4-4.8 1.3-7.4 2.6-11.9 2.6-10.7 0-19.4-8.7-19.4-19.4s5.2-17.8 15.5-20.7c27.8-7.8 56.2-13.6 97.8-13.6 64.9 0 127.6 16.1 177 45.5 8.1 4.8 11.3 11 11.3 19.7-.1 10.8-8.5 19.5-19.4 19.5zm31-76.2c-5.2 0-8.4-1.3-12.9-3.9-71.2-42.5-198.5-52.7-280.9-29.7-3.6 1-8.1 2.6-12.9 2.6-13.2 0-23.3-10.3-23.3-23.6 0-13.6 8.4-21.3 17.4-23.9 35.2-10.3 74.6-15.2 117.5-15.2 73 0 149.5 15.2 205.4 47.8 7.8 4.5 12.9 10.7 12.9 22.6 0 13.6-11 23.3-23.2 23.3z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The two variants of ISAE 3402 reporting are often mentioned in tenders and assurance processes, but in practice their purpose is regularly confused. The distinction lies not in the form of the report, but in the depth of the review and the period it covers. What Type 1 precisely shows A Type\u2026<\/p>","protected":false},"author":2,"featured_media":1625,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1],"tags":[10,9,12],"class_list":["post-1618","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-niet-gecategoriseerd","tag-isae-3402","tag-isae3402","tag-verschil-isae-3402-type-1-en-type-2"],"_links":{"self":[{"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/posts\/1618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/comments?post=1618"}],"version-history":[{"count":16,"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/posts\/1618\/revisions"}],"predecessor-version":[{"id":1910,"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/posts\/1618\/revisions\/1910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/media\/1625"}],"wp:attachment":[{"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/media?parent=1618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/categories?post=1618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/risguard.com\/en\/wp-json\/wp\/v2\/tags?post=1618"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}