Considerations for ISAE 3402 reviews

We have produced a guide providing a perspective on the impact COVID-19 may have on ISAE 3402 reporting.

COVID-19 coronavirus is at the top of the agenda for businesses globally, not only because of the serious impact to the wellbeing of staff and their families, but also because businesses need to continue operating through the pandemic and beyond.

One impact of COVID-19 is that entities may need to implement new internal controls or modify existing ones in order to operate effectively and address changes in circumstances imposed as a result of operating differently. ISAE 3402 reports will still require an effective internal control framework to be in place over the reporting period.

For more information read our guide on ISAE 3402 reporting.