|Neuer Prüfungsstandard vom IAASB zum Outsourcing von Dienstleistungen|
|Geschrieben von: Administrator|
|Donnerstag, den 18. Februar 2010 um 08:55 Uhr|
New Assurance Standard on Controls at Service Organizations
The international use of outsourcing has become widespread. In response, the International Auditing and Assurance Standards Board (IAASB) recently released International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization. This new standard addresses reports on the controls relating to the broad range of services that today’s service organizations provide. Such services can range from assisting with processing transactions to performing one or more business functions.