Shared Services Connected Ltd

ISAE 3402 Reports

SSCL is responsible for delivering an audit programme to the Crown Oversight Function (COF)


ISAE 3402
The International Standards for Assurance Engagements (ISAE) 3402 provides Assurance Reports on controls at a service organisation, and was introduced in 2011 as the global assurance standard.

The challenge

ISAE3402 is a critical element of the Finance & Accounting service we provide for all clients. Providing this assurance involves all areas of the SSCL business at all sites, and in particular IT, Change and Delivery functions.

The ISAE3402 report is produced within a specific timescale which occurs at the same time as clients are working on closing their year-end activities.

ISAE 3402 is required by clients to inform their end of year governance statements, and the National Audit Office uses the reports to assure their client financial audit reviews.

The SSCL has worked closely with clients and auditors to ensure all controls were tested and fully compliant.

The results and benefits

The SSCL initial clients require a full Type 2 report, which includes comments on both the design and effectiveness of the controls whilst the migrating organisations (Home Office and Ministry of Justice) required a version of the ISAE 3402 report to cover the period November 2014 to – March 2015.

The outcome of the reports was positive, indicating that on the whole SSCL operates effectively with some opportunities being identified to improve in some areas. ISAE 3402 audit compliance demonstrates one of the benefits of a shared services approach where SSCL takes responsibility for the compliance of controls on behalf of all Government clients, with external verification of the results.

Key points

  • A key element of governance and assurance for clients and COF
  • Demonstrates the benefits of a shared services approach
  • Involves all areas of the SSCL business at all sites


Challenge summary

SSCL has worked closely with clients to ensure all controls were tested and fully compliant.

The outcome of the reports indicate how effectively SSCL operates
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6th Floor, Holborn Centre
120 Holborn
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EC1N 2TD

contact-us@sscl.gse.gov.uk

SSCL is a registered brand of
Shared Services Connected Ltd
Registered in England.

Registration No.
8460577

Registered Address:
Three Cherry Trees Lane,
Hemel Hempstead,
Hertfordshire,
HP2 7AH