informe sobre la descripció i el disseny dels controls d’una empresa de serveis

Auditoria

• ca
  informe sobre la descripció i el disseny dels controls d’una empresa de serveis
• es
  informe sobre la descripción y el diseño de los controles de una organización de servicios
• en
  report on the description and design of controls at a service organization
• fr
  rapport sur la description et la conception 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 that have been designed and implemented as at a specified date; and
  (b) A report by the service auditor with the objective of conveying reasonable assurance that includes the service auditor’s opinion on the description of the service organization’s system, control objectives and related controls and the suitability of the design of the controls to achieve the specified control objectives.