Which testing standard is currently used to guide Service Organization Control (SOC) audits outside the...

Outside the United States, ISAE 3402 (International Standard on Assurance Engagements 3402) is the standard used for audits equivalent to SOC reports. It ensures that service organizations demonstrate adequate internal controls over financial reporting and operational processes.

SSAE 18 is the U.S. standard governing SOC audits. ISRE 2400 and SSARS 25 focus on accounting and review services, not assurance over service organizations.

ISAE 3402 provides assurance to international customers that cloud providers or service organizations meet rigorous standards for security, availability, processing integrity, confidentiality, and privacy. This builds global trust and interoperability in compliance frameworks.