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The Deloitte ISAE 3402 / SSAE 16, making the difference

Our ISAE 3402/SSAE 16 leadership

Our global Enterprise Risk Services practice

Our global Enterprise Risk Services (ERS) practice has more than 11,000 professionals in more than 60 countries. These professionals are fully dedicated to providing ISAE 3402/SSAE 16, control assurance, internal audit and risk consulting services to a broad array of clients around the world.

Our network of dedicated ISAE 3402/ SSAE 16 professionals

Deloitte specificity in providing ISAE 3402/SSAE 16 services is that our network of ERS practitioners comprises dedicated, full time professionals, not part-timers on loan from other practices.

Our globally integrated ISAE 3402/SSAE 16 services

Our ISAE 3402/SSAE 16 methodology, training resources, technical knowledgebase and internal quality reviews are integrated and coordinated globally and regionally so as to ensure consistency and the highest quality in the delivery of our ISAE 3402/SSAE 16 services all over the world.

Our strong experience in performing service organisation control examinations

We believe our experience in providing specialised service organisation control assurance examinations to many of the world’s leading companies speaks clearly for our ability to provide you with high-quality ISAE 3402/SSAE 16 services.

Our ISAE 3402/SSAE 16 distinctive approach

Choosing Deloitte

In choosing Deloitte as your ISAE 3402/SSAE 16 source, you are choosing the only firm that is able to offer the vast array of services required to address such a multidisciplinary challenge. The result is a report informed by true 360-degree vision, one that takes into account every aspect of your operations and provides comprehensive third-party assurance worldwide. We can deliver superior ISAE 3402/ SSAE 16 performance because we see your business with a broader and deeper perspective.

Depending on our client’s readiness level, we provide customised services designed to:

  • ISAE 3402/SSAE 16 readiness assistance
  • Type 1 ISAE 3402/SSAE 16 examination
  • Type 2 ISAE 3402/SSAE 16 examination
  • Local control report transformation into Type 2 ISAE 3402/SSAE 16 examination

Our business partnering approach

At Deloitte, we have the depth and breadth within our organisation to deliver leading practices to you on industry and ISAE 3402/SSAE 16 matters. We work with our clients to proactively identify value-added business insights, provide suggestions for improvement throughout the engagement as well as ensuring a smooth and consistent process.

Below we have highlighted what we believe are a few of the key elements that distinguish Deloitte as unique in our ability to provide superior ISAE 3402/SSAE 16 services:

Insight on ISAE 3402/SSAE 16 report improvements

We aim to continuously provide our clients with comparative information on the quality of ISAE 3402/ SSAE 16 reports versus other reports in the industry. We strive to add value to the process by identifying ways to remove ambiguities from the reports to provide a crisp and clear picture of the control environment to the report users and their auditors.

Enhancements to controls and processes

We proactively look for opportunities throughout our ISAE 3402/SSAE engagements to provide our clients with insights and commentary related to enhancements to controls or processes based upon our extensive service organisation control experience and our knowledge of the leading edge of industry trends and developments.

Use of industry experts

We bring our outstanding pool of recognised industry experts to support our core engagement team in their service delivery responsibilities. We believe that the availability of industry experts is a key differentiating factor that brings a comprehensive and business oriented view to your operations and enables us to focus and emphasise those areas that are crucial for you and your customers and to advise you in a proactive manner on best practices and potential procedure improvement in addition to the pure examination work required by the audit standard governing ISAE 3402/SSAE examinations.

Deloitte ISAE 3402 & SSAE 16 distinctive approach
ISAE 3402 & SSAE 16 project organisation

Deloitte ISAE 3402 & SSAE 16 approach

Proactive ideas on ISAE 3402/SSAE 16 guidance

We proactively advise our clients on movements occurring relative to guidance within ISAE 3402/SSAE 16 environment, bringing both practical comments and innovative ideas for positioning our clients to forefront of the ISAE 3402/SSAE 16 reporting trends.

Proactive, open-minded and timely service

Our technical expertise is delivered to our clients through our service philosophy, which emphasises open, honest and frequent communication with management. Consistent with our service policy, we are committed to frank discussions to ensure the smooth completion of ISAE 3402/SSAE 16 with no surprises and within the stated deadlines.We work side-by-side with our clients to meet deadlines and resolve issues on a timely basis.

Streamlining of the ISAE 3402/SSAE 16

As articulated above, we have a centralized and uniform firmwide approach to managing the execution and delivery of our ISAE 3402/ SSAE 16 to ensure a streamlined process and the highest quality and consistency and in all our clients’ different locations.

Our firmwide approach includes the use of a dedicated proprietary tool consistently applied globally, centralised training resources, technical knowledge base and internal quality reviews integrated and coordinated globally and regionally. Accordingly all reports are issued under the same firm guidance and all the ISAE 3402/SSAE 16 reports are delivered consistently and with the highest quality


  • Laurent Berliner
    Partner - EMEA Financial Services Industry Enterprise Risk Services Leader
  • Ruth Bültmann
    Partner - Strategy & Corporate Finance
  • Michaël Blaise
    Directeur - Business Risk

Focus on

  • ISAE 3402 and SSAE 16 (replacing SAS 70) - Reinforcing confidence through demonstration of effective controls | Brochure
    In choosing Deloitte as your ISAE 3402/SSAE 16 source, you choose a firm able to offer the services required to address such a multidisciplinary challenge
  • Third party assurance reports - Challenges and opportunities | Podcast
    Discussion on the growing need for third-party assurance reports and related challenges and opportunities.
  • Gouvernance des risques - Adieu SAS 70 et bienvenu ISAE 3402 et SSAE 16 | Press article
    En réponse au développement de la sous-traitance d’activités conjugué à la crise, l’utilisation de rapports d’assurance sur les contrôles de prestataires de services de type SAS70 n’a cessé de s’accroître.



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