Assurance Report
What is Assurance Report?
A formal document presenting the auditor's findings, conclusions, and opinion on the subject matter examined during an assurance engagement.
Frameworks that govern assurance report
What the standards actually require on assurance report
Requirements naming assurance report across 6 standards, quoted from the control text.
Where internal audit work has been used, the section of the assurance report that carries the opinion makes no reference to it.
isae-3402-assurance-reports-on-controls-at-a-service-organisation::3402.36 · ISAE 3402 paragraph 36: Effect on the Service Auditor's Assurance Report →Wherever agencies cannot gain assurance on a service provider's operations directly, they should obtain independent assurance reports.
new-zealand-information-security-manual-nzism::5.8.61.C.02 · 5.8.61.C.02 Obtain independent assurance reports when direct assurance impossible →Reports of self-assessments, penetration tests, vulnerability assessments and audits are timely, complete, transparent and relevant to management decisions, prioritise risks and findings, suggest remediation options, highlight repeat issues and root causes, go...
ffiec-it-examination-handbook::IS-IV.A.4 · IV.A.4 Assurance Reporting (Information Security) →The report follows ASAE 3000 and must include the title, addressee, the level of assurance, the compliance requirements, whether the period or date is covered, a pointer to the responsible party's own statement for attestation, the criteria, any inherent limit...
asae-3100-compliance-engagements-auasb-december-2022::p55-59 · Paragraphs 55 to 59 Assurance report content, long-form reports and other matter paragraphs →An accredited person without streamlined accreditation must give the Accreditor, within 3 months after the end of the first reporting period and every second period after, an attestation statement (for unrestricted accreditation, a responsible party's statemen...
competition-and-consumer-consumer-data-right-rules-2020::S1-2.1 · Schedule 1 clause 2.1: give the CDR Accreditor attestation statements and assurance reports on the set cycle →For severe vulnerabilities, also manage remediation at other third parties including cloud providers, using assurance reports and contracts.
japan-fsa-cybersecurity-guidelines-for-financial-institutions::2.2.3-D · 2.2.3 Vulnerability management of hardware and software: desirable actions →Questions people ask about assurance report
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