ISAE 3402 vs. ISAE 3000 vs. ISO 27001

There is often confusion surrounding ISAE 3402, ISAE 3000, and ISO 27001. Many clients ask which standard is best and what the benefits are. This varies per organization, and this article explains the standards and describes their advantages.

ISAE 3402

The ISAE 3402 standard refers to the reporting standards for initial controls for financial reporting purposes. This means that this standard assesses the effectiveness of the systems to support the security and integrity of the underlying data.ISAE 3402 is suitable for services with business process objectives that go beyond just the core focus on technology and security.


  • Internationally recognized
  • Improved risk management
  • Fewer audits by accountants
  • Portrays a ‘in control’ image to clients
  • Supports professionalization

ISAE 3000

The ISAE 3000 standard is the framework for managing and reporting on new technological risks and associated control practices. This relates to the security of an organization, confidentiality of the organization, processing integrity, and customer privacy.The ISAE 3000 standard attempts to combine the best of both worlds. It is a combination of the increased assurance of operational effectiveness from the ISAE standards and the refined focus on cybersecurity, as exemplified by the ISO 27001 standard.


  • Internationally recognized
  • Robust standard for information security
  • Recognized by accountants
  • Supports organizational professionalization

ISO 27001

The design and implementation of an Information Security Management System (ISMS) are established in the ISO 27001 standard. ISO 27001 can be used to implement information security. The latest ISO 27001 standard was published in 2017. This standard is based on the HLS structure. (See the article on the HLS structure here)

ISO 27001 is globally recognized and supported as one of the best standards for information security. It is the actual ‘best practice’ approach to managing information security within an organization.

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