informe sobre la descripció, el disseny i l’eficàcia operativa dels controls d’una empresa de serveis

Auditoria

• ca
  informe sobre la descripció, el disseny i l’eficàcia operativa dels controls d’una empresa de serveis
• es
  informe sobre la descripción, diseño y eficacia operativa de los controles de una organización de servicios
• en
  report on the description, design, and operating effectiveness of controls at a service organization
• fr
  rapport sur la description, la conception et l’efficacité du fonctionnement des contrôles au sein d’une société de services
• norma ISA 402
• A report that comprises:
  (a) A description, prepared by management of the service organization, of the service organization’s system, control objectives and related controls, their design and implementation as at a specified date or throughout a specified period and, in some cases, their operating effectiveness throughout a specified period; and
  (b) A report by the service auditor with the objective of conveying reasonable assurance that includes: (i) the service auditor’s opinion on the description of the service organization’s system, control objectives and related controls, the suitability of the design of the controls to achieve the specified control objectives, and the operating effectiveness of the controls; and (ii) a description of the service auditor’s tests of the controls and the results thereof.