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Internal control at outsourced service providers

SYC Consultants carries out assignments to provide assurance to companies using outsourced services that the service provider has implemented controls to ensure that an adequate level of internal control is applied when delivering the expected services.

These assignments are performed in compliance with the international standard ISAE 3402 (formerly SAS70 standard) issued by IFAC (International Federation of Accountants), or the standard AAF 01/06 of the ICAEW in the UK.

“Best practices” standards applied for ISAE 3402 assignments are COSO, CobiT, eSCM, as appropriate.

These assignments are mostly related to IT services, and theoretically, the standards are applicable to any type of outsourced services.

Such assignments reinforce the confidence of management, and of their auditors, in the controls over the supply of the services.